This dissertation will focus on the theme of State Aid provided in the form of tax incentives. Specifically, we will address the issue of concluding advance pricing agreements and their correlation with State Aid. After briefly outlining the general regime of State Aid and the requirements that must be met to conclude that we are dealing with illegal State aid, we will analyze the efforts employed by the European Union to combat harmful tax practices. Following this analysis, there will be a critical and in-depth study regarding the foundation of the transfer pricing regime and the consequent methods of determining the market price. Finally, we will critically examine the decisions of the European Commission, the General Court, and the Court of Justice of the European Union regarding one landmark case concerning the celebration of advance pricing agreements and their scrutiny under the State Aid regime, uncovering both the positive and negative aspects of the arguments used by the European bodies. Thus, besides aiming to evaluate the impact that these arguments may have on the European fiscal-economic system, we propose to verify whether the State Aid regime indeed constitutes an efficient mechanism to combat harmful tax competition.
Date of Award | 7 Jan 2025 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Sérgio Vasques (Supervisor) |
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- State aid
- Transfer pricing
- Advance pricing agreements
- Arm's length principle
Auxílios de Estado: as consequências (não previstas) dos tax rulings
Morais, G. T. (Student). 7 Jan 2025
Student thesis: Master's Thesis