PP911
Analítico de Periódico
ESTEVES, Mariana Medeiros
Os auxílios de Estado sob a forma fiscal e o combate da concorrência fiscal prejudicial na União Europeia / Mariana Medeiros Esteves
Revista de Concorrência e Regulação, Coimbra, a.7 n.27-28 (Jul.-Dez. 2016), p.239-264
DIREITO DA CONCORRÊNCIA, DIREITO FISCAL, SISTEMA FISCAL, UNIÃO EUROPEIA, OCDE, INCENTIVOS FISCAIS, AUXÍLIOS DO ESTADO, DIREITO COMUNITÁRIO DA CONCORRÊNCIA
With the recent events concerning the “Lux Leaks” scandal and the disclosure of several Advanced Tax Rulings granted by Member States to multinational enterprises, the issue of fiscal aids and harmful tax competition in the European Union has become a “hot topic”. The decisions concerning illegal state aids that are being issued by the European Commission send a clear message: “Member States cannot give unfair tax benefits to selected companies; no matter if they are European or foreign, large or small, part of a group or not”. In this paper we address both the concepts of state aid and of harmful tax competition, including the issue of the misuse of transfer pricing in intra group transactions and Advanced Pricing Agreements, through an actualistic analysis that will enable us to reconcile and clarify the concepts.