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Parliamentary questions
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19 June 2018
P-003326-18
Question for written answer P-003326-18
to the Commission
Rule 130
Paul Tang (S&D)

 Subject:  Legality of Shell tax ruling in light of state aid rules
 Answer in writing 

On 16 June, the Dutch newspaper Trouw reported on a tax ruling given by the Dutch tax authority to Royal Dutch Shell, which had allowed it to divert Dutch dividend taxes to the value of EUR 7 billion over the last decade through the tax jurisdiction of Jersey(1).

We assume, based on recent state aid cases, that this tax ruling is not compliant with European competition law. To assure this case does not escape the attention of DG Competition, I would like to pose the following questions:

Could the Commission give guidance on whether this specific tax ruling is compliant with EU state aid rules?

How does this tax ruling given to Shell compare to the tax rulings in state aid cases previously brought against Member States, such as those concerning Apple in Ireland, Amazon in Luxembourg and Starbucks in the Netherlands?

In light of the relative size of the advantage given to Royal Dutch Shell through this tax ruling, which would not be attainable for a firm operating purely at national level, will the Commission consider investigating this ruling under EU state aid rules?

(1)https://www.trouw.nl/home/shell-ontwijkt-dividendbelasting~ab46a91f

Last updated: 22 June 2018Legal notice