What factors might lead a taxpayer to consider State aid risk?
This is the second of a two-part series of articles on EU State aid rules. In the first article, we reviewed some recent State aid developments relating to direct tax matters and considered if there are particular areas where business should be alert to the potential risk of a State aid recovery.
In this article, Sharon Burke reviews recent State aid developments in relation to tax rulings obtained from tax authorities across the EU and considers the potential risk of a State aid recovery on foot of those rulings
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