Increased information available to the European Commission is likely to fuel further investigations into perceived tax ‘favours’ by member states. While transfer pricing rulings will remain a focus, we could see the Commission raising its sights: potential future targets could include so called ‘negative state aid’ measures, where categories of taxpayers are disadvantaged, and certain sector-specific tax measures.
Increased information available to the European Commission is likely to fuel further investigations into perceived tax ‘favours’ by member states. While transfer pricing rulings will remain a focus, we could see the Commission raising its sights: potential future targets could include so called ‘negative state aid’ measures, where categories of taxpayers are disadvantaged, and certain sector-specific tax measures.