Table of Contents Introduction Michaël Karpenschif, Partner, Fiducial Legal By Lamy, Paris, Lyon ; Professor of public law, University Jean Moulin Lyon 3 How State aid has changed administrative practice Patricia Lampreave Márquez, Lawyer, Accredited Tax Professor, Stock Market Studies Institute, Madrid Academic Expert of the EU Parliament ; Former Senior Policy Officer on fiscal State aid, EU Commission The “new normal” and the so-called flexibility of EU State aid rules: Fit for purpose, or do we need other solutions to keep the level playing field in the EU alive?, Sonsoles Centeno, Partner, Pérez-Llorca, Brussels The State aid cases, and the application of the arm’s-length pricing methodologies, Nicole Robins, Head of State Aid Practice, Oxera Consulting, Brussels ; Partner in charge of
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Tax rulings and State aid
The relationship between State aid control and tax law in the European Union is longstanding and conflictual. The European Commission has used its State aid control powers to address illegal aid provided through tax arrangements and combat discriminatory tax measures. However, this approach faces opposition as the Commission lacks the authority to impose an autonomous tax regime, which falls under the jurisdiction of Member States. The Commission’s efforts to regulate anticipatory tax decisions have been complex and ineffective, leading to criticism and legal challenges. State aid law is not designed for tax harmonization, and authors argue for positive integration through improved tax cooperation between Member States and international agreements under the OECD. These measures aim to achieve voluntary convergence of taxation systems and reduce intra-European tax competition.
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