Traduction de «Ruling fiscal » (Français → Anglais) :

The Commission has opened a formal probe into Luxembourg's tax treatment of McDonald's.Its preliminary view is that a tax ruling granted by Luxembourg may have granted McDonald's an advantageous tax treatment in breach of EU State aid rules

The Commission will now investigate further to see if its concerns are justified that in particular the second tax ruling provided McDonald's Europe Franchising with a favourable tax treatment in breach of EU state aid rules.

However, contrary to the assumption of the Luxembourg tax authorities when they granted the first ruling, the profits were not to be subjected to tax in the US.

It is at the discretion of the Member State to decide whether a tax ruling might be relevant to another EU country.

Finally, the Commission's decision that Belgium's "excess profit" ruling system was contrary to EU state aid rules was also based on derogations from the "arm's length principle". Profit allocation methods, which do not reflect economic reality: The Commission decided in August 2016 that Apple received illegal tax benefits in Ireland because the tax rulings endorsed a method to internally allocate profits within two Irish Apple group companies, which did not have any factual or economic justification. Inconsistent application of national law, giving rise to a discretionary double non-taxation: Today's investigation into Luxembourg's tax ...[+++]treatment of GDF Suez looks into an alleged inconsistent application of national tax law endorsed in the tax rulings, leading to double non-taxation.

It takes the form of a "fiscal ruling", an agreement by the authorities concerning the tax treatment of certain operations.