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ARTICLE · 17 JUNE 2014

Dutch Tax Rulings System May Be Found To Violate EU State Aid Rules

De Brauw Blackstone Westbroek
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The European Commission is currently examining whether the Dutch system of tax rulings is fully compatible with EU state aid rules.

NetherlandsTax
Paul Sleurink
Paul Sleurink
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The European Commission is currently examining whether the Dutch system of tax rulings – in particular rulings concluded with multinational companies – is fully compatible with EU state aid rules. The Dutch State Secretary of Finance recently stressed that Dutch tax rulings do not represent state aid. The European Commission may, however, hold a different opinion. In that case a recipient (i.e. taxpayer) will have to repay the unlawful aid together with interest. It is therefore prudent for companies to review whether their Dutch tax rulings are in accordance with EU state aid rules.

State aid might lead to the distortion of competition in the market of the European Union. Article 107(1) of the Treaty on the Functioning of the European Union (TFEU) therefore prohibits state aid to undertakings, unless it is justified by reasons of general economic development. It defines state aid as "aid granted by a Member State or through State resources in any form

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