国家援助与税收裁决:对欧盟委员会最近决策实践的评估

Amedeo Arena
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引用次数: 0

摘要

税务裁定是纳税人可能会向税务机关寻求的强制性决定,以事先确定某些交易将如何在财政上处理。然而,税收裁决可以有“另一种用途”:给予特定纳税人特别有利的财政待遇,通常是愿意在有关税务管辖区投资和创造就业机会的大型跨国集团,而不将其扩展到其他纳税人,也不会引发与其他司法管辖区的税收战争。本文的重点是欧洲委员会针对某些欧盟成员国对一些跨国公司的税收裁决执行国家援助规则。在简要介绍了税收裁决的经济原理及其在欧盟税收竞争背景下的潜在相关性之后,本文概述了欧盟委员会旨在吸引跨国投资者以换取显著财政优势的个人和一般措施。该条的中心部分考虑到国家援助概念的四个构成要素,对委员会正在进行的和已结束的关于税收裁决做法的程序进行了分析性评价。然后必须考虑到收回以税收裁决形式给予的国家援助所涉及的特殊挑战,最后还要考虑到委员会关于在欧盟及其成员国之间划分权限和建立财政联盟的倡议所产生的系统影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
State Aids and Tax rulings: an assessment of the Commission’s recent decisional practice
Tax rulings are binging decisions that taxpayers may seek from tax authorities to determine in advance how certain transactions will be treated fiscally. However, tax rulings can have an “alternative use”: that of granting a particularly advantageous fiscal treatment to specific taxpayers, typically large multinational groups willing to invest and create jobs in the tax jurisdiction concerned, without extending it to other taxpayers and without triggering a tax war with other jurisdictions. This article focuses on the European Commission’s enforcement of State aids rules against certain EU Member States in respect of tax rulings issue to a number of multinational companies. After a brief account of the economic rationale for tax rulings and their potential relevance in the context of EU tax competition, the article provides an overview of the Commission’s individual and general measures designed to attract multinational investors in return for significant fiscal advantages. The central part of the article provides an analytical assessment of the Commission’s on-going and closed proceedings on tax ruling practices, having regard to the four constituent elements of the notion of State aid. Regard is then had to the peculiar challenges involved with recovery of State aids granted in the form of tax rulings and, finally, to the systemic implications of the Commission’s initiatives for the division of competences between the EU and its Member States and for the establishment of a fiscal union.
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