I. Introduction 1. On 30 August 2016, the European Commission announced its largest-ever negative State aid decision requiring Ireland to recover €13bn of aid (plus interest) from Apple as a result of its tax rulings with Ireland . In the year leading up to this announcement, the Commission also concluded that the tax arrangements of Starbucks in the Netherlands, Fiat Finance and Trade in Luxembourg, and 35 other multinationals in Belgium also constituted illegal State aid, while the tax arrangements of Amazon, McDonald’s and Engie (formerly, GDF Suez) are still under investigation . In late 2014, the Commission announced that it was also investigating over 1,000 tax rulings agreed by all EU Member States over the period 2010 to 2013 . 2. The significant State aid scrutiny
The EU Commission publishes its largest-ever negative State aid decision regarding tax arrangements, requiring Ireland to recover €13 billion of aid (Apple)
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