歐盟稅法上「禁止國家補貼原則」在直接稅之適用──以歐盟法院之實踐為中心

The Application of the State Aid Law and Direct Tax in the EU Tax Law: Based on the Court of Justice of the European Union

在歐盟內部市場掀起一波又一波的反避稅革新運動下，歐盟運作條約第 107 條第 1 項禁止國家對於企業為恣意的補貼措施，在稅捐法上的意義為禁止國家為侵犯平等權以及自由權的稅捐優惠措施。作為主導以及干預歐盟會員國稅捐負擔的歐盟執委會對於前開規定的適用自然有義務為相關審查要件的說明，以讓會員國以及企業有依循的標準。然藉由歐盟執委會相關的政策說帖，對於前揭法條的適用仍帶有諸多之不確定性。而歐盟法院近幾年來藉由歐盟執委會陸續對於會員國的稅法規定以及稅務預先核釋認定為構成恣意的補貼而有機會透過判決對於相關爭議案件以及上開法條所涉及之構成要件要素為解釋，然似乎給予歐盟執委會過於寬鬆之審查權限，而仍留待許多值得探討的問題。本文所涉及的議題除了對於歐盟會員國在稅捐法以及競爭法的領域產生重大影響外，對於我國而言，可藉由上開法條在歐盟稅法上或是歐盟稅捐實務的發展而防堵我國稅法過於氾濫的稅捐優惠規定。從而，本文即針對歐盟稅法上國家補貼的構成要件在法釋義學的發展，以及歐盟法院針對爭議之會員國之企業稅法規定以及稅務預先核釋所作出之判決為探討，並省思，我國如何運用上開構成要件而審查相關稅捐優惠規定。

With the wave of anti-tax avoidance innovations in the European Common Market, Art. 107(1) of the Treaty on the Functioning of the European Union (TFEU) prohibits the selective aid, and the meaning of the tax law is to prohibit from infringing equality right and freedom right through the Tax Concessions between Member States of the European Union. The European Commission emphasized the high relevance of state aid law in the field of business taxation und is obliged to explain the practical application of state aid, so that member states and companies can follow the standards. However, through the relevant policies of the European Commission, there are still many uncertainties about the application of Art. 107(1) TFEU. In recent years, the Court of Justice of the European Union has contributed to transform the prohibition on selective aid under Art. 107(1) of TFEU in this field through the European Commission’s control. This issues have a major impact on the tax law and competition law of EU member states, in addition to having an influence on Taiwan’s tax law which involved unnecessary Tax Concessions. Therefore, this article discusses the development of the legal interpretation of the constituent elements of Art. 107(1) of TFEU in the EU tax law, as well as the judgments which made by the Court of Justice of the European Union on the corporate tax laws and the advance Tax Rulings of the EU Member States. Finally, how we use the above-mentioned constituent elements to review our regulations about Tax Concessions.