The Commission’s tax ruling investigations and recent Court judgments

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SYNTHÈSE

Romain Desmonts moderated the discussion. In 2013, the Commission launched for the first-time investigations of certain tax ruling. Since then, it is still a hot topic due to the recent decisions adopted by the Commission and the European courts. Today’s discussion is an overview of different topics that include the Commission’s tax ruling inquiry since 2013, an assessment of a series of judgements and the state aid analysis that can be made from those judgements. Finally, the discussion will focus on the lessons we can learn, their impact on the tax ruling inquiry and the next steps.