Investigating the Circumstances When Tax Rulings Constitute State Aid
This thesis examines when tax rulings can be seen as state aid and violate EU competition law. In the process of the research, the doctrinal legal research method will be applied, and the topic will be explored through a case law, literature review, working paper, Etc. The thesis first discusses the background of state aid law and its general application in the EU. In doing so, it analyses when an
