The EU General Court dismisses the action brought against the Commission’s decision to initiate the formal investigation procedure against two shoe retail companies for transfer pricing (Nike / Converse)

Tax rulings issued to Nike and Converse by the Netherlands tax administration: the General Court dismisses the action brought against the Commission’s decision to initiate the formal investigation procedure* The Commission complied with the procedural rules, and neither failed to fulfil its obligation to state reasons nor made manifest errors of assessment In 2019, the Commission decided to initiate a formal investigation procedure in respect of tax rulings issued by the Netherlands tax administration to Nike European Operations Netherlands (‘Nike’) in 2006, 2010 and 2015, and to Converse Netherlands (‘Converse’) in 2010 and 2015. [1] Nike and Converse are two Netherlands subsidiaries of a Netherlands holding company, Nike Europe Holding, owned by Nike Inc., which is established in the

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General Court of the European Union, The EU General Court dismisses the action brought against the Commission’s decision to initiate the formal investigation procedure against two shoe retail companies for transfer pricing (Nike / Converse), 14 July 2021, e-Competitions July 2021, Art. N° 101842

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