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Competition Policy

Tax rulings

A dedicated Task Force on Tax Planning Practices was set up in summer 2013 to follow up on public allegations of favourable tax treatment of certain companies (in particular in the form of tax rulings). The Commission extended this information inquiry to all Member States in December 2014, including a list of tax rulings issued in recent years, on the basis of which individual tax rulings have been requested.

The list of final decisions adopted since 2014 concerning tax planning practices and the list of formal ongoing investigations is presented below.

Guidance

Related information

The Commission's work in the area of tax rulings was also closely followed by the European Parliament's Special Committee on Tax Rulings and Measures Similar in Nature or Effect ("the TAXE Committee").

Special Committee on Tax Rulings and Measures Similar in Nature or Effect (TAXE 1) report