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Alcune riflessioni sulle recenti decisioni della commissione in materia di rulings fiscali

Author

Listed:
  • Marco Boccaccio

    (Università Sapienza di Roma - Dipartimento di Studi Giuridici, Filosofici ed Economici)

Abstract

European Commission’s negative decisions on some tax rulings: some reflections. European Commission has recently adopted some negative decisions regarding tax rulings issued by Luxembourg, The Netherlands and Ireland considered to be in violation of State aid control rules. These decisions has been criticized by many commentators since they would create uncertainty in the application of State aid control, would encroach upon Member States fiscal autonomy and misuse State aid control as a tool of countering harmful tax competition and tax avoidance practices on the part of Multinational Enterprises.

Suggested Citation

  • Marco Boccaccio, 2016. "Alcune riflessioni sulle recenti decisioni della commissione in materia di rulings fiscali," Public Finance Research Papers 28, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    • Handle: RePEc:gfe:pfrp00:00028
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    File URL: https://www.dsge.uniroma1.it/sites/default/files/pubblicazioni/economia/e-pfrp28.pdf
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    More about this item

    Keywords

    Business taxation; State aid control; Multinational enterprises;
    All these keywords.

    JEL classification:

    • H - Public Economics
    • H - Public Economics
    • K - Law and Economics

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