Kelly Stricklin-Coutinho (39 Essex Chambers) reviews a recent European Commission Communication which includes guidance on its application of the notion of state aid to tax.
The European Commission published a draft Communication on the application of art 107 of the Treaty on the Functioning of the European Union (TFEU) in January 2014. The final version of that Communication has been long awaited particularly in the context of the widening of the scope of the Commission’s investigations into tax ruling practices. The final draft was published on 19 May 2016 (98/C 384/03) (see www.bit.ly/1TsfBns) and largely follows the earlier draft but with some additions.
The Communication is broad ranging and relates to the notion of aid under TFEU art 107 generally including areas such as health care education and culture and heritage conservation. Specific sections appear in...
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Kelly Stricklin-Coutinho (39 Essex Chambers) reviews a recent European Commission Communication which includes guidance on its application of the notion of state aid to tax.
The European Commission published a draft Communication on the application of art 107 of the Treaty on the Functioning of the European Union (TFEU) in January 2014. The final version of that Communication has been long awaited particularly in the context of the widening of the scope of the Commission’s investigations into tax ruling practices. The final draft was published on 19 May 2016 (98/C 384/03) (see www.bit.ly/1TsfBns) and largely follows the earlier draft but with some additions.
The Communication is broad ranging and relates to the notion of aid under TFEU art 107 generally including areas such as health care education and culture and heritage conservation. Specific sections appear in...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
