En analyse af retstilstanden vedrørende Advance Pricing Arrangements’ overensstemmelse med EU’s statsstøtteregler
Oversat titel
An analysis of Advance Pricing Arrangements' compliance with EU State Aid rules
Forfattere
Hjorth, Rebecca Lykke ; Thingholm, Rasmus
Semester
4. semester
Uddannelse
Udgivelsesår
2015
Afleveret
2015-05-12
Antal sider
70
Abstract
Dette speciale undersøger forholdet mellem Advance Pricing Arrangements (APA-aftaler) og EU's statsstøtteregler. En APA er en individuel aftale, hvor en eller flere skattemyndigheder og en virksomhed på forhånd fastlægger, hvilke priser der skal bruges i handler mellem selskaber i samme koncern i en bestemt periode. I sommeren 2014 indledte Europa-Kommissionen undersøgelser af sådanne aftaler i tre medlemsstater—Luxembourg, Holland og Irland—i sager vedrørende Starbucks, Amazon, Fiat Finance and Trade og Apple. Kommissionen mener, at disse APA-aftaler kan have givet udvalgte virksomheder skattemæssige fordele, som forvrider konkurrencen på det indre marked, og dermed kan være i strid med EU's statsstøtteregler. På den baggrund afdækker specialet, hvornår APA-aftaler må anses for uforenelige med statsstøttereglerne, og formulerer det centrale spørgsmål: Hvornår er Advance Pricing Arrangements i strid med EU's statsstøtteregler?
This thesis examines the relationship between Advance Pricing Arrangements (APAs) and the European Union’s state aid rules. An APA is an individual agreement in which one or more tax authorities and a company set in advance the prices to be used for transactions between companies within the same group for a defined period. In the summer of 2014, the European Commission opened investigations into such agreements in three Member States—Luxembourg, the Netherlands, and Ireland—in cases involving Starbucks, Amazon, Fiat Finance and Trade, and Apple. The Commission considers that these APAs may have granted certain companies tax advantages that distort competition in the internal market, which may breach the state aid rules. Against this background, the thesis explores when APAs should be regarded as incompatible with EU state aid rules and poses the central research question: When are Advance Pricing Arrangements contrary to the EU’s state aid rules?
[Dette resumé er genereret ved hjælp af AI]
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