Multinational tax avoidance vs. European Comission

Authors

  • Kristína Považanová Comenius University in Bratislava, Faculty of Law
  • Hana Kováčiková Comenius University in Bratislava, Faculty of Law, Department of the European Law https://orcid.org/0000-0002-4158-0924

DOI:

https://doi.org/10.46282/blr.2017.1.1.63

Keywords:

State Aid, tax planning, tax ruling, investigation, Commission

Abstract

This paper deals with recent actions of the Commission with respect to EU State Aid rules. The Commission is looking at the compliance with EU State Aid rules of certain tax practices in some Member States in the context of aggressive tax planning by multinationals, with a view to ensure a level playing field. A number of multinational companies are using tax planning strategies to reduce their global tax burden, by taking advantage of the technicalities of tax systems, and substantially reducing their tax liabilities. This aggressive tax planning practice erodes the tax bases of Member States, which are already financially constrained.

References

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ALMUNIA, J.: The State Aid Modernization Initiative. Brussels. 7 June 2012 (Speech/12/424).

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Communication from the Commission and the Committee of the Regions – EU State Aid Modernisation (SAM), Brussel. 8 May 2012, COM (2012) 209 final

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http://ec.europa.eu/taxation_customs/business/company-tax/harmful-tax-competition_en

http://europa.eu/rapid/press-release_IP-14-663_sk.htm

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Decision of the Commission - SA.38374

http://ec.europa.eu/competition/elojade/isef/case_details.cfm?proc_code=3_SA_38374

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Published

2017-10-01

How to Cite

Považanová, K., & Kováčiková, H. (2017). Multinational tax avoidance vs. European Comission. Bratislava Law Review, 1(1), 133–141. https://doi.org/10.46282/blr.2017.1.1.63

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