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Sinds 2014 is de Commissie een ware kruistocht begonnen tegen tax rulings. Het onderzoek naar de Belgische Excess Profit Rulings kadert daarin. De Commissie stelde dat de betrokken lidstaten via hun nationale tax rulings staatssteun verleenden die niet verenigbaar was met de interne markt, en werden deze verplicht om die steun terug te vorderen bij de steunbegunstigden. Deze terugvordering roept vele vragen op waarnaar tot nu toe nog geen fundamenteel onderzoek werd gedaan in Belgie. Het boek is opgebouwd uit vijf delen: Het eerste deel bevat de basisbeginselen waarbij het materiële en het procedurele luik van het EU-kader inzake staatssteun in kaart gebracht. In het tweede deel van het onderzoek worden tien criteria voor de bestaande juridische kader afgeleid uit het EU-recht en het nationaal recht. Vervolgens wordt het bestaande juridische kader voor de terugvordering van onrechtmatige fiscale staatssteun in België, zoals dit wordt vormgegeven door de huidige wetgeving, rechtspraak en rechtsleer. De fiscale weg en burgerlijke weg worden stap per stap in kaart gebracht. Tot slot staat het nieuw juridisch kader voor de terugvordering van onrechtmatige fiscale staatssteun in België centraal in het vijfde deel.

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