EU State Aid Law and Transfer Pricing: A Critical Introduction to a New Saga
EU State Aid Law and Transfer Pricing: A Critical Introduction to a New SagaThe Court of Justice of the European Union ('CJEU') has made it clear from the early stages of its jurisprudence that State Aid rules are applicable to taxation measures. Thus, the fiscal nature of a measure does not in itself preclude the Commission's scrutiny under Article 107(1) TFEU et seq. A number of cases have contributed to the development of the concept of fiscal aid, and the Commission has tried to provide further guidance through a series of soft law instruments. More recently, the Commission has been concerned with the application of State Aid control to instances of aggressive tax planning and, in particular, to cross-border transfer pricing rules.