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Commission closes Fiat, Amazon and Starbucks investigations

The European Commission has closed three state aid investigations into transfer pricing tax rulings granted by Luxembourg to Fiat and Amazon and by the Netherlands to Starbucks.

The Commission has adopted final decisions closing its investigations into the tax rulings and confirming that the granting of those tax rulings did not give the companies selective tax advantages contrary to EU state aid rules.

In 2015 and 2017 the Commission had found that Luxembourg had granted selective tax advantages to Fiat and Amazon and the Netherlands to Starbucks in breach of EU state aid rules. In each case the Commission had found that a tax ruling issued by the respective national tax authority artificially lowered the tax paid by each company and therefore granted them a selective advantage over other companies. The Commission’s original decisions in all three cases were subsequently annulled by the EU...

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