The EU General Court clarifies the burden of proof that has to be met by the Commission to demonstrate the existence of an advantage in the context of tax rulings (Starbucks)

On 24 September 2019, the General Court (‘GC’) rendered its first two Judgments assessing under which circumstances EU State aid rules can curtail Member States’ sovereignty to adopt individual tax rulings. [1] In the Starbucks Judgment discussed here, the GC ruled in favour of Starbucks since the European Commission (‘Commission’) failed to prove the existence of an advantage within the meaning of article 107(1) TFEU. The Judgment provides useful guidance in relation to the burden of proof the Commission has to meet to demonstrate if and when an advantage is conferred by an individual tax ruling. I. The parties Starbucks Corp., headquartered in the United States, is the controlling entity of the Starbucks group. Starbucks Manufacturing Emea BV (‘SMBV’), founded in 2001 and established

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Authors

Quotation

Sander De Volder, Simon Troch, The EU General Court clarifies the burden of proof that has to be met by the Commission to demonstrate the existence of an advantage in the context of tax rulings (Starbucks), 24 September 2019, e-Competitions September 2019, Art. N° 92638

Visites 148

All issues

  • Latest News issue 
  • All News issues
  • Latest Special issue 
  • All Special issues