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Netherlands: EC publishes non-confidential version, state aid investigation of Dutch tax rulings

Netherlands: EC publishes non-confidential version

The European Commission has published its non-confidential version of the decision to open an in-depth investigation into five tax rulings granted by the Netherlands to a multinational entity (MNE) between 2006 and 2015 (case SA.51284).


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The case concerns whether the Dutch rulings (involving royalty payments) allowed the MNE to pay less taxes and, thus, giving an unfair advantage over its competitors in breach of the EU state aid rules.

Read the EC official document [PDF 5.5 MB] (5 July 2019)

In January 2019, the EC opened its investigation to examine the Dutch tax rulings granted to the MNE. The EC’s concern was that “the royalty payments endorsed by the rulings may not reflect economic reality. They appear to be higher than what independent companies negotiating on market terms would have agreed between themselves in accordance with the arm's length principle.” Read TaxNewsFlash

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