The judgments of the General Court in the Starbucks and Fiat cases give important guidance on some of the fundamental questions concerning the application of EU state aid rules to individual tax rulings, write Wiebe Dijkstra and Arjan Kleinhout (De Brauw Blackstone Westbroek).
The long-awaited judgments by the General Court of the EU on whether unlawful state aid purportedly granted by the Netherlands and Luxembourg to Starbucks and FIAT – Starbucks and Starbucks Manufacturing EMEA v Commission (Case T-636/16) and Fiat Chrysler v Commission (Case T-759/15) – have received much public attention. And with good reason. While applying state aid rules to tax matters is nothing new it is the first time that an EU court decides on the substantive aspects of two of the pending individual tax ruling cases.
When examining the judgments in light of established state aid case law it is clear that...
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The judgments of the General Court in the Starbucks and Fiat cases give important guidance on some of the fundamental questions concerning the application of EU state aid rules to individual tax rulings, write Wiebe Dijkstra and Arjan Kleinhout (De Brauw Blackstone Westbroek).
The long-awaited judgments by the General Court of the EU on whether unlawful state aid purportedly granted by the Netherlands and Luxembourg to Starbucks and FIAT – Starbucks and Starbucks Manufacturing EMEA v Commission (Case T-636/16) and Fiat Chrysler v Commission (Case T-759/15) – have received much public attention. And with good reason. While applying state aid rules to tax matters is nothing new it is the first time that an EU court decides on the substantive aspects of two of the pending individual tax ruling cases.
When examining the judgments in light of established state aid case law it is clear that...
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