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State Aid

With the European Commission (Commission) intensifying its investigations into illegal aid to private companies from both national and local governments, state aid has become an increasingly important field of law. The economic and financial crisis has also led to more government support to companies, consequently forcing the Commission to take a stand against illegal state aid measures.

In 2014, the EC launched state aid investigations into certain advance tax agreements concluded by large US and European multinational enterprises (MNEs) with the tax authorities of Belgium, Ireland, Luxembourg and The Netherlands.

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Your state aid challenges

As an MNE you will need to be in control of potential state aid risks. There are potentially a number of challenges for you to consider, including:

  • How do you respond to the auditor if asked whether your group is exposed to state aid risks?
  • Do you need to take measures to identify, quantify, control or reduce risks from previous years, and what are the consequences of these measures for you.
  • If a state aid risk exists, what must be disclosed in your financial statements?
  • How can you prepare for a state aid investigation?

Addressing state aid risks

When it comes to deciding how best to deal with your challenges, or what actions or measures you need to take in assessing state aid risks, Loyens & Loeff has in-depth expertise and hands-on experience. We can provide you with fully-integrated, tailored and pragmatic advice and guidance.

While advising your organisation on tax-related and other state aid matters – which regularly also involve transfer pricing issues – we pull together our highly-experienced competition law experts and transfer pricing specialists to best service your requirements.

We represent clients in proceedings before both national and EU courts in relation to breaches of state aid rules. Our experience includes landmark cases before the Court of Justice in Luxembourg.

Marc Custers

Marc Custers

Counsel Attorney at law

Marc Custers, counsel in the Competition & Regulatory practice group in the Amsterdam office.

T: +31 20 578 52 63 E: [email protected] More about Marc
Gert-Wim van de Meent

Gert-Wim van de Meent

Partner Attorney at law

Gert-Wim van de Meent, attorney at law, is a member of the Competition & Regulatory practice group and the Loyens & Loeff Benelux Food & Beverages team.

T: +31 20 578 55 38 E: [email protected] More about Gert-Wim
peter-adriaansen.jpg

Peter Adriaansen

Partner Tax Adviser

Peter Adriaansen, partner, is a member of the Tax Practice Group in our Luxembourg and Amsterdam offices. He focuses on tax structuring for multinational and international private clients.

T: +352 466 230 451 E: [email protected] More about Peter
Harmen van Dam

Harmen van Dam

Partner Tax adviser

Harmen van Dam, tax expert, heads Loyens & Loeff’s International Tax Services practice group and the Transfer Pricing team. He focuses on corporate and international tax law.

T: +31 10 224 63 48 E: [email protected] More about Harmen
Natalie Reypens

Natalie Reypens

Partner Attorney at Law

Natalie Reypens, attorney at law, is a member of the Loyens & Loeff International Tax Services Practice Group and heads the Belgian Transfer Pricing Team. She is a partner in our Brussels office. She focuses on corporate and international tax law.

T: +32 2 743 43 37 E: [email protected] More about Natalie
Bartjan Zoetmulder

Bartjan Zoetmulder

Partner Tax adviser

Bartjan R. Zoetmulder, tax partner in Loyens & Loeff’s Investment Management practice group, is an active member of the Real Estate team, heads the Central and Eastern Europe team and co-head of the Japan Desk.

T: +31 20 578 56 58 M: +31 622 22 06 93 E: [email protected] More about Bartjan
Raymond Luja

Raymond Luja

Of counsel Tax adviser

Raymond Luja, tax adviser, is a member of the Tax practice group and the European direct tax law practice.

T: +31 20 578 51 43 E: [email protected] More about Raymond