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Tax Rulings as State Aid FAQ

13 Pages Posted: 24 Feb 2017 Last revised: 30 Oct 2017

Ruth Mason

University of Virginia School of Law

Date Written: February 22, 2017

Abstract

In this report, the first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes, including the legal standard, recovery mechanism, and case selection by the Commission.

Keywords: State Aid, EU, Tax, Transfer Pricing

JEL Classification: H26, H20, K34, H25

Suggested Citation

Mason, Ruth, Tax Rulings as State Aid FAQ (February 22, 2017). Tax Notes, Vol. 154, 2017; Virginia Law and Economics Research Paper No. 2017-16. Available at SSRN: https://ssrn.com/abstract=2922069

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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