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See version in english State aid control and tax rulings. Is there really a competition issue? (New Frontiers of Antitrust - Paris, 26 June 2017)

CONFÉRENCES : AIDE D’ÉTAT - CONCURRENCE FISCALE - MARCHÉ INTÉRIEUR

State aid control and tax rulings. Is there really a competition issue ? (New Frontiers of Antitrust - Paris, 26 June 2017)

Cet article [1] montre qu’un accord d’exemption partielle de l’impôt sur les profits n’a pas d’effet de premier ordre sur la concurrence entre les entreprises. Ces accords doivent être considérés comme prévenant la réalisation du marché intérieur, au même titre que les courses aux subventions. En outre, en présence de formes organisationnelles complexes conférant des avantages fiscaux, la charge de prouver l’existence d’un avantage devrait être renversée.

Competition between firms or member states ? I. Introduction 1. The note discusses the recent application of State aid control rules to tax rulings from an economic perspective, with particular reference to the Apple case. [2] 2. First, we question the presumption that tax rulings which reduce the profit tax rate on a company involve a distortion of competition. We observe that such tax rulings do not affect pricing decisions in the short term and might distort investment decisions only in particular circumstances. Hence, there is clearly no presumption that such tax rulings distort competition in the market place. 3. Second, we argue that tax ruling cases might be better framed in terms of the underlying objective of the State aid provisions of the Treaty, namely to complete the

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  • The Graduate Institute for International and Development Studies (Geneva)

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Damien Neven, State aid control and tax rulings. Is there really a competition issue? (New Frontiers of Antitrust - Paris, 26 June 2017), November 2017, Concurrences Review N° 4-2017, Art. N° 84903, www.concurrences.com

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