Workshop “Ruling the rulings. Tackling sweetheart tax deals through State aid enforcement and EU legislative action”

10 - 10 December 2015
  • Starts at: 13:00h
  • Fee: €35
  • Venue: T.M.C. Asser Instituut
  • Organiser: T.M.C. Asser Instituut
  • Address: R.J. Schimmelpennincklaan 20-22
    2517 JN The Hague
    Netherlands


In October 2015, the European Commission adopted two negative State aid decisions regarding tax rulings granted by the Netherlands (to Starbucks) and Luxembourg (to Fiat). Other State aid investigations into tax rulings in favour of Apple and Amazon are still ongoing. This may only be the tip of the iceberg. After last year’s revelations about the widespread use of sweetheart tax deals with multinational corporations (LuxLeaks), the Commission widened its enquiry into tax rulings to include all Member States. 

It is clear, however, that the enforcement of the EU State aid rules in individual cases alone is insufficient to achieve fair tax competition in Europe. The fight against corporate tax avoidance can only be won through a combination of legislative action and competition enforcement. The first legislative step, a compromise agreement reached by the Member States on the automatic exchange of information on cross-border tax rulings, was dismissed by the European Parliament as a “missed opportunity”. More needs to be done, but what is politically feasible? 

This workshop will bring together public officials (European Commission, European Parliament), academics, and practitioners to discuss the ramifications of EU action to address aggressive tax planning in the EU. It will offer an in-depth look into the Starbucks and Fiat decisions, tackle key questions about the regulatory use of State aid control, and offer insight into what legislative proposals can be expected.

>>Download the final programme

Time: 13.00 - 17.00 hrs

Registration*: You can register by completing the online registration form

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