The European Commission analyses how tax rulings can constitute State Aids (Apple)

The Apple state aid investigation: fiscal state aid at its best* Oddly enough, state aid has recently been making headlines. In June, the Commission decided to open three in-depth investigations into tax rulings issued by Ireland, Luxembourg and the Netherlands in relation to Apple, Fiat and Starbucks respectively. In October, the Commission announced that it will also be examining whether the tax treatment of Amazon by Luxembourg is in line with EU state aid rules. These decisions are the spearhead of a recent clampdown on sweetheart tax deals between Member States and big multinationals that Commissioner Almunia says will ensure that they pay “their fair share of taxes”. Tax rulings This post will focus on the rulings issued by the Irish tax authorities on the calculation of the

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Dimitrios Kyriazis, The European Commission analyses how tax rulings can constitute State Aids (Apple), 11 June 2014, e-Competitions Bulletin June 2014, Art. N° 69387

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