STARBUCKS

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).

Dominic Robertson

Isabel Taylor

Dominic Robertson and Isabel Taylor (Slaughter and May) consider the Apple state aid decision and its impact on other businesses.

Caroline Ramsay

Heather Self

Heather Self and Caroline Ramsay (Pinsent Masons) delve into the EC’s decisions that Starbucks and Fiat tax rulings were unlawful state aid and what this is likely to mean for other multinationals operating in the EU.

Chris Morgan

Chris Morgan provides an update of recent key developments, including: the EC state aid investigation into Apple, Starbucks and Fiat; CJEU judgments in two Dutch cases; and updates from Singapore, Sweden and Poland

Jonathan Schwarz

The European Commission has opened state aid investigations into the transfer pricing arrangements of Apple, Starbucks and Fiat. Jonathan Schwarz takes a look at the important points