The EU General Court delivers two judgments providing guidance on the application of the arm’s length principle in the context of State aid investigations (Fiat / Starbucks)

Introduction On September 24, 2019, the EU General Court (General Court) issued its long-awaited judgments in relation to the appeals brought against two European Commission (EC) decisions of 2015 concluding that tax rulings granted by The Netherlands and Luxembourg conferred illegal state aid on Starbucks and Fiat, respectively. [1] This follows the General Court’s decision earlier this year to annul the EC’s decision that the Belgian “excess profit” ruling regime amounted to a state aid scheme. That judgment was based on the purely procedural ground that the EC should have analyzed each individual “excess profit” ruling and could not rely on a holistic analysis at the level of the scheme [2] This week’s judgments, in contrast, for the first time clarify the court’s thinking on the

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Authors

  • Skadden, Arps, Slate, Meagher & Flom (Chicago)
  • Skadden, Arps, Slate, Meagher & Flom (Washington DC)
  • Skadden, Arps, Slate, Meagher & Flom (Brussels)
  • Skadden, Arps, Slate, Meagher & Flom (Brussels)
  • Skadden, Arps, Slate, Meagher & Flom (London)
  • Skadden, Arps, Slate, Meagher & Flom (London)

Quotation

Nathaniel Carden, Paul W. Oosterhuis, Niels Baeten, Giorgio Motta, Alex Jupp, James Anderson, The EU General Court delivers two judgments providing guidance on the application of the arm’s length principle in the context of State aid investigations (Fiat / Starbucks), 24 September 2019, e-Competitions Bulletin September 2019, Art. N° 91998

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