Tax rulings

Foreword Tax rulings: An overview of EU state aid cases

It is a pleasure to introduce this special issue of the e-Competitions Bulletin relating to the State aid investigations of corporate tax arrangements. Since June 2013, when the European Commission started a number of investigations of the tax rulings practices of Member States, the tax arrangements of multinationals with subsidiaries or branches in the EU have faced scrutiny by the Commission.

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Oxera (Brussels)
Belgium 13 contributions 13602 visits

State Aid

 The EU General Court annuls the Commission’s decision declaring unlawful the Spanish tax scheme on the deduction for indirect acquisitions of shareholdings in foreign companies
General Court of the European Union (Luxembourg)
Luxembourg 64 contributions 32489 visits
The General Court annuls the Commission’s decision declaring the Spanish tax scheme on the deduction for indirect acquisitions of shareholdings in foreign companies unlawful* In 2002, Spain introduced a new corporate tax scheme. That scheme allowed companies that had acquired shareholdings (...)

The EU General Court rules that the Belgian excess profit tax exemption to companies forming part of multinational groups constitutes an unlawful aid scheme (Magnetrol International)
Van Bael & Bellis (Brussels)
Belgium 11 contributions 2082 visits
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Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 20 September 2023, the General Court rendered its judgments in the well-known State aid cases concerning the Belgian excess profit tax exemption. In particular, the General Court ruled in cases Belgium v Commission (Case T-131/16 RENV) and Magnetrol International v Commission (T-263/16 (...)

The EU General Court rules that the tax exemptions granted by Belgium to companies forming part of multinational groups constitute an unlawful aid scheme (Magnetrol International)
General Court of the European Union (Luxembourg)
Luxembourg 64 contributions 32489 visits
Tax rulings: the tax exemptions granted by Belgium to companies forming part of multinational groups constitute an unlawful aid scheme* The General Court thus confirms the decision of the European Commission which found, in 2016, that that tax scheme infringed the EU rules on State aid (...)

The EU Court of Justice AG Kokott suggests the Commission erred in deciding that Luxembourg had granted unauthorised State aid to a Big Tech firm in the form of tax advantages (Amazon)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109440 visits
Tax rulings: Advocate General Kokott is of the view that the Commission erred in deciding that Luxembourg had granted unauthorised state aid to Amazon in the form of tax advantages* The reference system relied on by the Commission in order to review whether there was a selective advantage, (...)

The EU Court of Justice AG Kokott considers that the Commission erred in finding that Luxembourg had granted unlawful State aid to a utilities group of companies in the form of tax advantages (Engie)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109440 visits
Tax rulings: Advocate General Kokott considers that the Commission erred in finding that Luxembourg had granted unlawful State aid to the Engie group in the form of tax advantages* First, national law alone constitutes the reference framework and, second, only manifestly incorrect tax (...)

The EU Commission Executive Vice-President Vestager announces new State aid investigations into multinationals’ tax rulings following a recent decision of the Court of Justice (Fiat Chrysler)
Covington & Burling (Brussels)
Belgium 49 contributions 18206 visits
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Covington & Burling (Brussels)
Belgium 16 contributions 3564 visits
The European Competition Commissioner, Margrethe Vestager, announced on 20 March 2023 that new State aid investigations into “aggressive tax planning” practices of multinationals can be expected. This follows an in-depth inquiry into tax ruling practices in European Union (“EU”) Member States (...)

The EU Commission approves a French scheme worth €3B to support companies in five of the nation’s outermost regions
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920741 visits
State aid: Commission approves €3 billion French scheme to support companies in five outermost regions* The European Commission has approved, under EU State aid rules, a €3 billion French scheme to compensate companies in five French outermost regions for the additional costs borne when (...)

The EU Court of Justice partially annuls the EU Commission’s decision on the Spanish Tax Lease System (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión / Caixabank)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109440 visits
State aid: the Court annuls in part the Commission’s decision on the ‘Spanish Tax Lease System’ * The recovery of the full amount of the aid referred to was ordered on the basis of an erroneous identification of the recipients In 2006, several complaints were made to the European (...)

The EU Court of Justice partially annuls the Commission’s decision on the Spanish Tax Lease System and clarifies the extent to which public authorities can implement general measures without favouring any undertaking (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión / Caixabank)
Maastricht University (Maastricht)
Belgium 357 contributions 66470 visits
Introduction On 2 February 2023, the Court of justice, in case C649/20 P, Spain and Others v European Commission, clarified the extent to which public authorities can implement general measures without in practice favouring any undertaking. The exercise of administrative discretion can turn (...)

The EU General Court rules that tax exemptions through a privatisation transaction amount to State aid (Società Navigazione Siciliana)
Maastricht University (Maastricht)
Belgium 357 contributions 66470 visits
Tax Advantages and Competitive Bidding* Introduction Award of contracts or sale of state assets through competitive bidding procedures or tenders are presumed to result in a market prices and to confer no advantage to the winner in the meaning of Article 107(1) TFEU. However, on 25 (...)

The EU General Court annuls two decisions of the Commission on State aid, due to the failure to take into account the accumulation of aid from other Member States (Landwärme)
Maastricht University (Maastricht)
Belgium 357 contributions 66470 visits
Introduction The EU Green Deal and the Climate, Environmental Protection and Energy Aid Guidelines [CEEAG] allow Member States to grant more aid, in diversity and amounts, to incentivise companies to invest in greener technologies and energy. However, when multiple Member States grant aid (...)

The EU Court of Justice holds that the General Court was wrong to confirm the reference framework used by the Commission to apply the arm’s length principle to integrated companies in Luxembourg, in failing to take into account the specific rules implementing that principle in that Member State (Fiat)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109440 visits
Tax rulings: The Court of Justice holds that the General Court was wrong to confirm the reference framework used by the Commission to apply the arm’s length principle to integrated companies in Luxembourg, in failing to take into account the specific rules implementing that principle in that (...)

The EU Commission Executive Vice-President Vestager issues statement following the Court of Justice’s judgment on the tax State aid case in Luxembourg (Fiat)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920741 visits
Statement by Executive Vice-President Margrethe Vestager following today’s Court judgment on the Fiat tax State aid case in Luxembourg* Today’s judgment by the Court of Justice annuls the Commission’s 2015 decision finding that Luxembourg granted selective tax advantages to Fiat through a (...)

The EU Court of Justice annuls the Commission’s expansive interpretation of State aid in a Luxembourg tax rulings case (Fiat Chrysler)
Skadden, Arps, Slate, Meagher & Flom (London)
United Kingdom 5 contributions 1415 visits
,
Skadden, Arps, Slate, Meagher & Flom (Brussels)
Belgium 61 contributions 27490 visits
,
Skadden, Arps, Slate, Meagher & Flom (Chicago)
United States 2 contributions 484 visits
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On November 8, 2022, the Court of Justice of the European Union (CJEU), overturning the first instance EU General Court (General Court), annulled the European Commission’s (EC’s) decision that a Luxembourg tax ruling on Fiat’s intragroup financing transactions “did not reflect economic (...)

The EU Court of Justice annuls a Commission decision which ordered Luxembourg to recover €20-30M in aid after a series of favourable transfer-pricing tax rulings (Fiat Chrysler)
Van Bael & Bellis (Brussels)
Belgium 11 contributions 2082 visits
,
Van Bael & Bellis (Brussels)
Belgium 61 contributions 15196 visits
,
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 8 November 2022, the Grand Chamber of the European Court of Justice (“ECJ”) delivered its judgment in Joined Cases C-885/19 P, Fiat Chrysler Finance Europe v Commission, and C-898/19 P, Ireland v Commission, annulling a 2015 Commission decision that had found that a transfer price tax (...)

The EU Court of Justice rules that the Commission did not adequately identify the reference framework for assessing whether a tax ruling constituted illegal State aid (Fiat Chrysler)
European Commission - DG ENERGY (Luxembourg)
15 contributions 7347 visits
Tax rulings are a particularly sensitive topic in Luxembourg (See OpenLux – le chemin est encore long vers davantage d’équité fiscale, 9 March 2021, https://horsdefrance.eelv.fr/openlux-equite-fiscale/.) They certainly constitute a controversial practice as their final effect is to limit (...)

The EU Court of Justice AG Pikamäe proposes that the judgment of the General Court and the Commission’s decision on the ‘Spanish tax leasing scheme’ should be partially annulled (Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión / Caixabank)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109440 visits
Advocate General Pikamäe proposes that the judgment of the General Court and the Commission’s decision on the ‘Spanish tax leasing scheme’ should be partially annulled* In 2006, the European Commission received a number of complaints concerning the application of ‘the Spanish Tax Lease (...)

The EU Court of Justice issues judgment on the recovery of incompatible State aid which must take into account the possible application of general rules for the avoidance of double taxation (Fossil)
Maastricht University (Maastricht)
Belgium 357 contributions 66470 visits
Recovery of Incompatible Aid and the Application of General Provisions for the Avoidance of Double Taxation* Introduction The recovery of incompatible State aid has to be carried out immediately and effectively. The Commission gives guidance to the Member State concerned how to calculate (...)

The EU Court of Justice declares that national authorities responsible for the recovery of aid classified as unlawful may apply a domestic provision in order to prevent double taxation (Fossil Group)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109440 visits
Corporate income tax in Gibraltar: the national authorities responsible for the recovery of aid classified as unlawful may apply a domestic provision in order to prevent double taxation* Following a formal investigation procedure into the corporate income tax regime in Gibraltar, the (...)

The EU General Court issues a decision on the application of State aid rules to the tax treatment of transactions between companies that belong to the same multinational group (ITV)
Maastricht University (Maastricht)
Belgium 357 contributions 66470 visits
Territoriality and the Tax Treatment of Intra-group Transactions* A special tax rule can constitute the reference or normal system of taxation if it is “severable” from other tax rules and has its own legal logic. Introduction The application of State aid rules to the tax treatment of (...)

The EU Commission adopts State aid framework following similar COVID-19 framework providing loan guarantees, tax-breaks and other measures for energy-intensive industry
Cleary Gottlieb Steen & Hamilton (Brussels)
Belgium 34 contributions 32636 visits
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Cleary Gottlieb Steen & Hamilton (Brussels)
Belgium 2 contributions 370 visits
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Cleary Gottlieb Steen & Hamilton (Rome)
Italy 8 contributions 8913 visits
On March 23, 2022, the Commission adopted a Communication setting out a temporary framework for the implementation of State aid rules to support the economy following the conflict in Ukraine (the “Temporary Crisis Framework”), shortly after consulting with the Member States. The Temporary (...)

The EU Court of Justice overturns the ruling of the EU General Court paving the pay for infringement proceedings against the UK for breaching the principle of sincere cooperation (Micula)
Van Bael & Bellis (Brussels)
Belgium 11 contributions 2082 visits
,
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 25 January 2022, the Court of Justice of the European Union (“ECJ”) delivered its judgment in the long-running Micula case. Despite being issued by the highest EU Court, the ruling did not put an end to this long-standing saga, as the ECJ annulled the previous judgment of the General Court (...)

The EU Court of Justice AG Pikamäe delivers an opinion concerning the fiscal advantages granted by Luxembourg to a subsidiary of a major car manufacturing company which could substantially change the Commission’s approach in assessing member states’ tax rulings (Fiat / Ireland)
Van Bael & Bellis (Brussels)
Belgium 11 contributions 2082 visits
,
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 16 December 2021, Advocate General Priit Pikamäe delivered an Opinion in Case C-898/19 P, Ireland v Commission and Others, concerning fiscal advantages granted by Luxembourg to a Fiat group subsidiary, which – if followed by the European Court of Justice – could substantially change the (...)

The EU Court of Justice AG Priit Pikamäe suggests the Court annul the Commission’s decision declaring an aid granted as being incompatible with the internal market (Fiat)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109440 visits
Tax ruling: Advocate General Priit Pikamäe proposes that the Court allow the appeal brought by Ireland and annul the Commission’s decision declaring aid which Luxembourg granted to Fiat as being incompatible with the internal market* He proposes, however, that the appeal brought separately (...)

The EU General Court annuls the Commission’s decision that ordered the recovery of €283M from a Big Tech company back to a country for State aid (Amazon)
Maastricht University (Maastricht)
Belgium 357 contributions 66470 visits
Amazon and the Difficulty of Finding a Comparable Tax Payer* To apply the Arm’s Length Principle to transactions between two related companies, the Commission must identify the less complex company of the two and compare it to a similar independent company. Methodological errors in the (...)

The EU General Court delivers two new landmark rulings in the field of State aid and taxation against a Big Tech company and an energy company (Amazon) (Engie)
Hogan Lovells (Brussels)
Belgium 37 contributions 6444 visits
,
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 12 May 2021, the General Court of the European Union (“GC”) delivered two important judgments concerning tax rulings granted by Luxembourg to Amazon (Joined cases T-816/17, Luxembourg v Commission and T-318/18, Amazon EU and Amazon.com v Commission) and Engie (Joined cases T-516/18, (...)

The EU General Court issues two decisions on State Aid appeals brought by a major Big Tech company and an energy company (Amazon) (Engie)
Arendt & Medernach (Luxembourg)
Luxembourg 2 contributions 969 visits
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Beeton Consulting (London)
Luxembourg 3 contributions 1415 visits
On May 12, 2021, the General Court of the European Union (EU) published its decisions on the appeals against the findings of the European Commission (EC) that State aid had been granted to Amazon and Engie by Luxembourg in the form of tax rulings resulting in non-arm’s length transfer pricing (...)

The EU Commission decides to refer the UK to the Court of Justice for failing to fully recover an illegal State aid
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920741 visits
State aid: Commission refers United Kingdom to European Court for failure to fully recover illegal tax exemption aid of up to around €100 million in Gibraltar* The European Commission has decided to refer the United Kingdom to the Court of Justice of the European Union for failing to fully (...)

The EU Court of Justice states that the deferral of the payment of taxes introduced by France to support airlines that hold a national license amid the COVID-19 pandemic is consistent with EU law (Ryanair)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109440 visits
The deferral of the payment of taxes introduced by France to support airlines which hold a French licence amid the Covid-19 pandemic is consistent with EU law* That aid scheme is appropriate for making good the economic damage caused by the Covid-19 pandemic and does not constitute (...)

The EU Court of Justice states that the French aid schemes adopted during the COVID-19 pandemic do not infringe competition law in the airline market (Ryanair)
Maastricht University (Maastricht)
Belgium 357 contributions 66470 visits
State Aid May be Limited to Undertakings with Close Links with the National Economy (Part II)* Introduction The European Commission acted swiftly to adopt a fairly accommodating and wide-ranging “Temporary Framework” to regulate State aid for the purposes of counter-acting the impact of (...)

The EU Court of Justice AG Kokott suggests annulling the judgment of the General Court and provides guidance on the concept of “aid scheme” in cases of tax rulings (Magnetrol International)
Hogan Lovells (Brussels)
Belgium 37 contributions 6444 visits
,
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 3 December 2020, Advocate General Kokott delivered her opinion on the appeal brought against the judgment of the General Court in case Belgium and Magnetrol International v Commission (Cases T-131/16 and T-263/16) of 14 February 2019 (the “Judgment under appeal”), which had annulled (...)

The EU Court of Justice AG Kokott thinks the Commission is right to consider that the Belgian practice of making downward adjustments to the profits of undertakings forming part of multinational groups constitutes an aid scheme (Magnetrol International)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109440 visits
Tax rulings: According to Advocate General Kokott, the Commission was right to consider that the Belgian practice of making downward adjustments to profits of undertakings forming part of multinational groups constituted an aid scheme* The judgment of the General Court of the European Union (...)

The EU Court of Justice AG Kokott criticizes the Commission’s approach to progressive taxation in Poland and suggests that the Court dismiss the appeal (Commission / Poland)
Hogan Lovells (Brussels)
Belgium 37 contributions 6444 visits
,
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 15 October 2020, Advocate General Kokott delivered her opinion in Case C-562/19 P, Commission v Poland, concerning the appeal of the General Court’s judgment of 16 May 2019 (Joined Cases T-836/16 and T-624/17). The judgment under appeal annulled the Commissions’ decision to open a formal (...)

The EU Court of Justice AG Kokott agrees with the General Court that the Polish tax on the retail sector and the Hungarian advertisement tax do not infringe State aid rules (Commission / Poland) (Commission / Hungary)
European Court of Justice (Luxembourg)
Luxembourg 331 contributions 109447 visits
According to Advocate General Kokott, the Polish tax on the retail sector and the Hungarian advertisement tax do not infringe EU State aid rules* State aid rules do not preclude taxation of turnover of undertakings at a progressive rate Following the international trend, Poland and Hungary (...)

The EU General Court dismisses the actions for annulment in the "Spanish tax lease saga" (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
,
Hogan Lovells (Brussels)
Belgium 37 contributions 6444 visits
On 23 September 2020, the General Court delivered another judgment in the “Spanish tax lease saga”, concerning certain aid measures granted through tax provisions applicable to agreements put in place for the financing and acquisition of vessels in Spain. This judgment follows the annulment (...)

The EU General Court rules that the Spanish tax system applicable to certain finance lease agreements entered into by shipyards constitutes an aid scheme and that the unlawful State aid granted under that system must be recovered from the beneficiaries (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)
General Court of the European Union (Luxembourg)
Luxembourg 64 contributions 32490 visits
The Spanish tax system applicable to certain finance lease agreements entered into by shipyards constitutes an aid scheme* The unlawful State aid granted under that system must be recovered from the beneficiaries In 2006, the European Commission received a number of complaints concerning the (...)

The EU General Court annuls the Commission’s decision regarding the Irish tax rulings in favor of a Big Tech company (Apple)
General Court of the European Union (Luxembourg)
Luxembourg 64 contributions 32490 visits
The General Court of the European Union annuls the decision taken by the Commission regarding the Irish tax rulings in favour of Apple* The General Court annuls the contested decision because the Commission did not succeed in showing to the requisite legal standard that there was an (...)

The EU General Court overturns the Commission’s biggest State aid recovery order worth over €13 billion in tax advantages (Apple)
National and Kapodistrian University of Athens
Greece 6 contributions 1555 visits
Apple: One Case to Rule Them All* Some cases just have it all; the Apple case is one of them. First, size: at more than thirteen billion euros, the recovery order Ireland had to enforce dwarfed the previously biggest one (EDF, at around one billion euros). Second, international political (...)

The EU General Court strikes down the Commission’s decision ordering Ireland to recover €13B from a Big Tech company for illegal State aid (Apple)
European Commission - DG COMP (Brussels)
Belgium 2 contributions 281 visits
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Cleary Gottlieb Steen & Hamilton (London)
United Kingdom 1 contribution 265 visits
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Cleary Gottlieb Steen & Hamilton (Brussels)
Belgium 34 contributions 32636 visits
On July 15, 2020, the European Union’s second- highest court, the General Court (the “Court”), annulled the 2016 decision of the European Commission (the “Commission”) ordering Ireland to recover €13 billion (€14.3 billion with interest) in back-taxes from Apple which the Commission considered (...)

The EU General Court quashes a €13 billion tax ruling fine on a Big Tech company (Apple) Free
Free University of Brussels (ULB)
Belgium 18 contributions 29605 visits
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Ashurst (Brussels)
Belgium 37 contributions 9245 visits
€13 billion Apple tax recovery decision quashed On 15 July 2020, the EU General Court ("GC") handed down its much awaited judgment in the Apple case. It overturned the European Commission’s ("Commission") decision ordering Ireland to recover EUR 13 billion (plus interests) in illegal State (...)

The EU General Court annuls the Commission’s decision concerning the tax rulings in favor of a Big Tech company (Apple)
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
,
Hogan Lovells (Brussels)
Belgium 37 contributions 6444 visits
On 15 July 2020, the General Court (the “GC”) annulled the European Commission’s (the “Commission”) decision of 30 August 2016 concerning tax rulings adopted by the Irish authorities in relation to two companies forming part of the Apple Group (the “Contested Decision”). The Contested (...)

The EU Commission publishes its 2019 annual activity report
Court of First Instance of Namur (Namur)
Belgium 224 contributions 47336 visits
On 25 June 2020, the European Commission’s Directorate-General of Competition (“DG Competition”) published its 2019 Annual Activity Report. In the foreword, Olivier Guersent, Director-General of DG Competition, expresses the view that creating “European Champions” would be a mistake as all (...)

The EU Commission approves a Spanish “umbrella” scheme with measures that include direct grants and tax advantages, and where recipients include the self-employed affected by the COVID-19 outbreak
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission approves Spanish “umbrella” scheme to support economy in coronavirus outbreak* The European Commission has approved a Spanish aid scheme to support the Spanish economy in the context of the coronavirus outbreak. The scheme was approved under the State aid Temporary (...)

The EU Commission approves a French scheme deferring payment by airlines of certain taxes to mitigate the economic impact of COVID-19 the outbreak
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission approves French scheme deferring payment by airlines of certain taxes to mitigate economic impact of coronavirus outbreak* The European Commission has found a French scheme deferring the payment by airlines of certain aeronautical taxes to be in line with EU State aid (...)

The EU Court of Justice rules on a preliminary ruling request regarding the Hungarian turnover taxes in the telecoms sector (Vodafone / Tesco / Google)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
Has an Economic Myth Become a Legal Fact? The Case of Turnover Taxes* Introduction Recent cases involving “turnover” taxes have sparked a debate in the literature and on the conference circuit not only because they raise novel issues but also because of their implications for other taxes (...)

The EU Court of Justice clarifies the conditions in which a legal person liable to pay a tax can plead its incompatibility with the EU State aid rules before a national court (Vodafone)
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 3 March 2020, the Grand Chamber of the Court of Justice (the “ECJ”) delivered another judgment in the field of taxation and State aid (Vodafone Magyarország Mobil Távközlési Zrt., C-75/18). While this judgment does not substantially develop the case law in this field, it contains useful (...)

The EU Court of Justice provides a preliminary ruling relating to a dispute between several electricity and hydroelectricity producers concerning a tax on the use of inland waters for the production of electricity (UNESA)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
CAN A TAX (RATHER THAN A TAX EXEMPTION) CONFER A SELECTIVE ADVANTAGE?* Introduction A tax exemption normally confers a selective advantage, unless it is justified by the logic of the tax. Counterintuitively, a tax itself can be selectively advantageous if its scope is too narrow. As the (...)

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)
DLA Piper (Brussels)
Belgium 1 contribution 337 visits
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Latham & Watkins (Brussels)
Belgium 12 contributions 4693 visits
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. In the Starbucks Judgment discussed here, the GC ruled in favour of Starbucks since the (...)

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)
Beeton Consulting (London)
Luxembourg 3 contributions 1415 visits
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Arendt & Medernach (Luxembourg)
Luxembourg 57 contributions 110410 visits
THE GENERAL COURT’S JUDGEMENT IN FFT: A CRITIQUE* In its judgments on 24 September in the FFT and Starbucks cases, the EU General Court gave its first view on the European Commission’s tax ruling decisions. These decisions were novel and complex in that they sought to assess whether the tax (...)

The EU General Court delivers two judgments clarifying how State aid rules apply to national tax rulings and determines whether a transfer pricing ruling in respect of intra-group transactions confers a selective advantage under the State aid rules (Fiat / Starbucks)
Baker Botts (Brussels)
Belgium 28 contributions 21400 visits
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Baker Botts (Brussels)
Belgium 7 contributions 9795 visits
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Baker Botts (Brussels)
Belgium 15 contributions 5325 visits
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On 24 September 2019, the General Court (the ‘Court’) upheld the European Commission’s (the ‘Commission’) ruling ordering Luxembourg to recover EUR 23.1 million from Fiat Chrysler Finance Europe (‘FFT’) and annulled the Commission’s ruling ordering the Netherlands to recover EUR 25.7 million (...)

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)
Skadden, Arps, Slate, Meagher & Flom (Chicago)
United States 2 contributions 484 visits
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Skadden, Arps, Slate, Meagher & Flom (Washington)
United States 2 contributions 484 visits
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Skadden, Arps, Slate, Meagher & Flom (Brussels)
Belgium 12 contributions 5305 visits
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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 (...)

The EU General Court delivers two judgments providing important guidance on the application of the arm’s length principle in the context of State aid investigations concerning tax measures (Fiat / Starbucks)
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 24 September 2019, the General Court delivered two judgments in Cases T-755/15, Luxembourg v. Commission and T-759/15, Fiat Chrysler Finance Europe v. Commission, providing important guidance on the application of the arm’s length principle in the context of State aid investigations (...)

The EU General Court provides further guidance concerning the concept of State aid in the context of fiscal measures favoring port authorities (Port autonome du Centre) (Port de Bruxelles) (Havenbedrijf Antwerpen)
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 20 September 2019, the General Court delivered three judgments (Cases T-673/17, Port autonome du Centre and de l’Ouest and Others v. Commission, T-674/17, Le Port de Bruxelles and Région de Bruxelles-Capitale v. Commission, T-696/17, Havenbedrijf Antwerpen and Maatschappij van de Brugse (...)

The EU Commission opens an in-depth investigation to assess whether “excess profit” tax rulings granted by Belgium to multiple multinational companies are in line with EU State aids rules
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission opens in-depth investigations into individual “excess profit” tax rulings granted by Belgium to 39 multinational companies* The European Commission has opened separate in-depth investigations to assess whether “excess profit” tax rulings granted by Belgium to 39 (...)

The EU General Court annuls a State aid decision from the Commission concerning the food production sector in Romania (Micula)
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 18 June 2019, the General Court of the European Union (the “General Court”) handed down its long-awaited judgment in the Micula case (Cases T-624/15, T-694/15 and T-704/15, European Food and Others v Commission, EU:T:2019:423). The case finds its origins in the investment made by the (...)

The EU General Court holds that the Commission was wrong to classify as State aid a progressive tax on the retail sector involving a high starting threshold (Commission / Poland)
Greenberg Traurig (Amsterdam)
Netherlands 9 contributions 6138 visits
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Simmons & Simmons (Brussels)
Belgium 21 contributions 15988 visits
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Simmons & Simmons (London)
United Kingdom 1 contribution 1623 visits
The EU’s General Court has rejected the EU Commission’s classification of a Polish tax on the retail sector as State aid: Poland v Commission (Joined Cases T-836/16 and T-624/17). The fact that the tax was progressive in nature with a high threshold was not sufficient to meet the requirement (...)

The EU General Court annuls the Commission’s decision which classified Belgium’s "excess profit" tax scheme as State aid (Magnetrol International)
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 14 February 2019, the General Court (“GC”) issued a judgment annulling the decision of the European Commission (the “Commission”) concerning the Belgian “excess profit” tax rulings (Joined Cases T-131/16 and T-263/16, Belgium and Magnetrol International v. Commission). Under Belgian law, (...)

The EU General Court overturns the Commission’s finding that Belgium granted unlawful State aid through advance tax rulings (Magnetrol International)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
Many Tax Rulings Do Not Make a Single Aid Scheme* The autonomy that Member States enjoy in the field of direct taxation must be exercised in compliance with EU State aid law. A State aid measure is considered to be a “scheme” when (a) no further implementing acts are necessary, (b) the (...)

The EU General Court annuls the Commission’s State aid decision regarding the Belgian excess profits tax ruling system (Magnetrol International)
Simmons & Simmons (Brussels)
Belgium 5 contributions 1572 visits
,
Simmons & Simmons (Brussels)
Belgium 21 contributions 15988 visits
In a Decision of 11 January 2016, the European Commission declared the Belgian excess profit scheme, pursuant to which Belgium granted advance tax rulings authorising Belgian entities which were part of multinational groups to exempt part of their profits from corporate income taxation, (...)

The EU Commission opens an in-depth investigation into the tax treatment of an US multinational company in the Netherlands (Nike)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission opens in-depth investigation into tax treatment of Nike in the Netherlands* The European Commission has opened an in-depth investigation to examine whether tax rulings granted by the Netherlands to Nike may have given the company an unfair advantage over its (...)

The EU Commission finds that Gibraltar’s tax rulings favoring multinational companies are illegal under EU State aid rules
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission concludes Gibraltar gave around €100 million of illegal tax advantages to multinational companies* The European Commission has found that Gibraltar’s corporate tax exemption regime for interest and royalties, as well as five tax rulings, are illegal under EU State aid (...)

The EU Commission holds that Luxembourg did not grant illegal State aid to a fast-food company as a consequence of the exemption of income attributed to a US branch (McDonald’s)
Stockholm University
Sweden 1 contribution 184 visits
Fiscal State Aid and Tax Treaty Law: the puzzling decision in the McDonald’s Case* On 17 December 2018 the European Commission issued the public version of its decision in the McDonald’s case (SA.38945). The Commission found, contrary to its initial conclusion in the opening decision, that (...)

The EU Commission finds that the non-taxation of certain profits of a fast-food company in Luxembourg is in line with the EU State aid rules (McDonald’s)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission investigation did not find that Luxembourg gave selective tax treatment to McDonald’s* The Commission has found that the non-taxation of certain McDonald’s profits in Luxembourg did not lead to illegal State aid, as it is in line with national tax laws and the (...)

The EU General Court denies video-on-demand distributors’ standing to appeal a Commission decision authorizing a German cinema aid scheme (Netflix / Apple)
McDermott Will & Emery (Brussels)
Belgium 43 contributions 7976 visits
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McDermott Will & Emery (Paris)
France 136 contributions 68322 visits
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Norton Rose Fulbright (Brussels)
Belgium 37 contributions 7413 visits
All State Aid decisions taken by the EC can be subject to an action for annulment. In practice, however, it has been very difficult for complainants to successfully bring admissible actions for annulment of EC decisions approving aid because of EU courts’ strict interpretation of the locus (...)

The EU Commission asks Luxembourg to recover around €120 million which correspond to illegal tax benefits granted to an energy provider (Engie)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission finds Luxembourg gave illegal tax benefits to Engie; has to recover around €120 million* The European Commission has found that Luxembourg allowed two Engie group companies to avoid paying taxes on almost all their profits for about a decade. This is illegal under EU (...)

The EU Commission finds that an Irish tax exemption aimed at changing consumer behavior concerning harmful sweetened drinks is not State aid
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
Exemptions from Product-Specific Taxes* Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity. Introduction In the past (...)

The EU Commission opens an in-depth investigation into UK statutory rules exempting some financing incomes earned by foreign subsidiaries
Skadden, Arps, Slate, Meagher & Flom (Brussels)
Belgium 12 contributions 5305 visits
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Steptoe & Johnson (London)
United Kingdom 4 contributions 898 visits
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Skadden, Arps, Slate, Meagher & Flom (Brussels)
Belgium 79 contributions 60316 visits
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On 26 October 2017, the European Commission (the Commission) opened an in-depth investigation into UK statutory rules that exempt certain financing income earned by foreign subsidiaries of UK corporate taxpayers from UK tax. The Commission’s investigation will focus on whether the UK (...)

The EU Commission refers Ireland before the Court of justice for failure to recover illegal tax benefits from a US Big Tech company (Apple)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission refers Ireland to Court for failure to recover illegal tax benefits from Apple worth up to €13 billion* The European Commission has decided to refer Ireland to the European Court of Justice for failing to recover from Apple illegal State aid worth up to €13 billion, as (...)

The EU Commission concludes that Luxembourg has granted undue tax benefits to an e-commerce company (Amazon)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission finds Luxembourg gave illegal tax benefits to Amazon worth around €250 million* The European Commission has concluded that Luxembourg granted undue tax benefits to Amazon of around €250 million. This is illegal under EU State aid rules because it allowed Amazon to pay (...)

The EU Court of Justice upholds an appeal by the Commission concerning the selectivity of a Spanish tax measure (World Duty Free Group)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
Selectivity Stretched* Derogations that result in different tax treatment are selective measures. Introduction On 21 December 2016, the Commission achieved an important legal victory when the Court of Justice found in its favour in the judgment in joint cases C‑20/15 P and C‑21/15 P, (...)

The EU Court of Justice rejects an appeal concerning a Spanish aid measure in favor of a public broadcaster, finding that the amount of aid granted did not depend solely on the amount of tax paid by the appellants (DTS)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
Funding of the Spanish Public Broadcaster and Hypothecation of Taxes* Tax payers have grounds to object to a tax on the basis of Article 107(1) TFEU only when the tax is “asymmetrical” or when it is “hypothecated” to an aid measure. Introduction On 10 November 2016, the Court of Justice (...)

The EU Commission finds that a Hungarian progressive tax on publishers of adverts is an unlawful State aid which must be recovered (Commission / Hungary)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
Identification of the Reference Tax System: The Case of a Tax on Advertising Turnover* Turnover taxes should be levied at a single rate. Introduction This is the fourth case involving turnover taxes that have been declared to be incompatible with the internal market . A brief summary was (...)

The EU Commission opens an in-depth investigation concerning undue tax benefits potentially granted by Luxembourg to an energy provider (Engie)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission opens in-depth investigation into Luxembourg’s tax treatment of GDF Suez (now Engie)* The European Commission has opened an in-depth investigation into Luxembourg’s tax treatment of the GDF Suez group (now Engie). The Commission has concerns that several tax rulings (...)

The EU Commission finds that Ireland granted undue tax benefits to a US leading Big Tech company (Apple)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion* The European Commission has concluded that Ireland granted undue tax benefits of up to €13 billion to Apple. This is illegal under EU state aid rules, because it allowed Apple to pay substantially less tax than (...)

The EU Commission publishes its largest-ever negative State aid decision regarding tax arrangements, requiring Ireland to recover €13 billion of aid (Apple)
Oxera (London)
United Kingdom 1 contribution 891 visits
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Oxera (Brussels)
Belgium 13 contributions 13602 visits
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 (...)

The EU Commission concludes Ireland granted undue tax benefits to a Big Tech company (Apple)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion* The European Commission has concluded that Ireland granted undue tax benefits of up to €13 billion to Apple. This is illegal under EU state aid rules, because it allowed Apple to pay substantially less tax than (...)

The EU Commission declares Irish tax rulings favoring a Big Tech company to be contrary to State aid provisions (Apple)
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 30 August 2016, the European Commission announced its decision finding that Ireland has granted selective tax advantages to Apple. According to the press release of the Commission, the two tax rulings at stake issued by Ireland to Apple substantially and artificially lowered the tax paid by (...)

The EU Commission confirms that Ireland granted illegal State aid to a Big Tech company (Apple)
Simmons & Simmons (Luxembourg)
Luxembourg 1 contribution 321 visits
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CMS DeBacker (Luxembourg)
Luxembourg 1 contribution 321 visits
On 30 August 2016, the EU commission confirmed that in their view, Ireland granted illegal State Aid to Apple. Such State Aid is allegedly granted in the form of a selective tax treatment. The decision is the latest in the EU Commission’s moves to use State Aid principles in a direct tax (...)

The EU Commission refers Ireland to the Court of Justice of the EU for failing to recover illegal tax benefits (Apple)
Gómez-Acebo & Pombo (Brussels)
Belgium 51 contributions 29040 visits
The European Commission has referred Ireland to the Court of Justice of the EU for failing to comply with its Decision of 30 August 2016. In the said decision, the Commission established that Ireland had granted certain tax benefits to Apple allowing the la er to pay substantially less tax (...)

The US Government positions itself as a supporter of Ireland regarding the EU Commission’s tax ruling (Apple)
United Nations (New York)
France 1 contribution 208 visits
Digesting the Apple tax ruling* Commissioner Vestager’s edict on Apple’s tax arrangements in Ireland sent forceful ripples through both sides of the Atlantic on August 30th, 2016. The European Commission is no stranger to ruffling corporate and sovereign feathers, most famously by blocking (...)

The EU Commission publishes Working Paper on State aid and tax rulings
Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 3 June 2016, the European Commission published a working paper on state aid and tax rulings (the “Working Paper”). The Working Paper brings together relevant findings of the Commission in the politically sensitive area of state aid and corporate taxation. In particular, the Working Paper (...)

The EU General Court annuls the Commission’s decision declaring the Spanish tax lease system to constitute illegal State aid (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)
ADIF (Madrid)
Spain 1 contribution 622 visits
1. Introduction On July 2011 the Commission launched an investigation into a Spanish scheme for the purchase of ships involving leasing and financing through tax relief. The complex scheme granted company income tax discounts to investors that invested in an Economic Interest Grouping (...)

The EU General Court annuls the Commission’s decision finding Spain’s tax lease system constitutes illegal State aid (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)
European Court of Justice (Luxembourg)
Luxembourg 4 contributions 1680 visits
The Spanish tax lease case: Identifying the beneficiary under the selectivity test in Fiscal aid schemes*In its judgment of 17 December 2015, Spain a.o./Commission the General Court once again annulled a Commission decision dealing with a fiscal State aid scheme on the grounds that the (...)

The EU Commission opens a formal investigation concerning undue tax benefits potentially granted by Luxembourg to a fast food restaurant chain (McDonald’s)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission opens formal investigation into Luxembourg’s tax treatment of McDonald’s* The Commission has opened a formal probe into Luxembourg’s tax treatment of McDonald’s. Its preliminary view is that a tax ruling granted by Luxembourg may have granted McDonald’s an advantageous (...)

The EU Commission decides selective tax advantages for an automobile company in Luxembourg are illegal under EU State aid rules (Fiat)

Van Bael & Bellis (Brussels)
Belgium 155 contributions 34878 visits
On 9 June 2016, the Commission published the non-confidential version of its decision in its state aid investigation into Fiat’s tax arrangements in Luxembourg. As reported previously, the Commission press release issued in October 2015 explained that Luxembourg had breached EU state aid rules (...)

The EU Commission concludes that Luxembourg and the Netherlands granted illegal tax advantages to two companies (Fiat / Starbucks)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
Commission decides selective tax advantages for Fiat in Luxembourg and Starbucks in the Netherlands are illegal under EU state aid rules* The European Commission has decided that Luxembourg and the Netherlands have granted selective tax advantages to Fiat Finance and Trade and Starbucks, (...)

The EU Commission orders claw back in the first decisions to emerge in its crackdown on corporate tax avoidance (Fiat / Starbucks)
Simmons & Simmons (Brussels)
Belgium 21 contributions 15988 visits
On 21 October 2015, the European Commission adopted its first two decisions on the compatibility of tax rulings with EU State aid rules. The first case related to a Dutch tax ruling granted to Starbucks. The second case involved Fiat’s finance company, based in Luxembourg. In both cases, (...)

The EU Commission finds that Greek tax measures that benefit a container terminal are incompatible with State aid rules (Piraeus / Cosco)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
*Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (...)

The EU General Court holds that a tax measure that applies to certain transactions is not selective if it does not preclude any company or type of asset (Netherlands Maritime Technology Association)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
Tax Measures with Specific Objectives Can still Be General* A tax measure that applies to certain transactions is not selective if it does not preclude any company or type of asset. Conditions for the application of a tax measure may be justified by the logic of the tax system. The (...)

The EU General Court holds that tax measures are selective when they constitute an exception or deviation from the normal tax system, and are limited to a pre-defined group of undertakings (Banco Santander)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
* Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (...)

The EU Commission holds that infrastructure projects which are economic in nature are subject to State aid scrutiny regardless of their importance (Øresund Link)
Maastricht University (Maastricht)
Belgium 357 contributions 66474 visits
An Important Project of Common European Interest* Infrastructure projects which are economic in nature are subject to State aid scrutiny regardless of their importance. However, public funding of transport networks which are open to all users does not constitute State aid. Introduction (...)

The EU Commission continues to scrutinize tax rulings to check their compliance with the arm-length principle and State aid rules (Amazon)
National and Kapodistrian University of Athens
Greece 6 contributions 1555 visits
Luxembourg, Amazon, and the State aid connection* The Commission’s opening decision: What should we make of Amazon’s ‘advance pricing agreement’ (APA) and its alleged (non-) compliance with the ‘arm’s length principle’ (ALP)? In early October 2014, the European Commission notified (...)

The EU Commission opens an investigation concerning transfer pricing arrangements on corporate taxation of an online store in Luxembourg (Amazon)
European Commission - DG COMP (Brussels)
Belgium 1361 contributions 2920824 visits
State aid: Commission investigates transfer pricing arrangements on corporate taxation of Amazon in Luxembourg* The European Commission has opened an in-depth investigation to examine whether the decision by Luxembourg’s tax authorities with regard to the corporate income tax to be paid by (...)

The EU Commission applies a "private tax-payer test" for State aid (Apple)
University of Bristol - Law School
United Kingdom 92 contributions 25634 visits
A ’private tax-payer test’ for State aid? ... or how the Commission is not getting it (about the Apple APA case)* Thanks to @Detig’s twitter encouragement, I have finally set out to read the recently released 11 June 2014 Decision of the European Commission SA.38373 in the case of alleged (...)

The EU Commission investigates national tax rulings on transfer pricing (Starbucks / Apple / Fiat)
White & Case (Brussels)
Belgium 57 contributions 58253 visits
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Deloitte (Brussels)
Belgium 12 contributions 4482 visits
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White & Case (Brussels)
Belgium 50 contributions 38616 visits
The European Commission (“EC”) has long sought to eliminate so-called harmful tax competition, which it sees as undermining the integrity of the internal market, fair competition and the fiscal sustainability of the Member States. Although the EU Member States remain sovereign in this area, (...)

The EU Commission analyses whether tax rulings issued by Ireland to a Big Tech company can constitute legal State aid (Apple)
National and Kapodistrian University of Athens
Greece 6 contributions 1555 visits
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 (...)

The EU Commission explains once again that tax rulings in case of advance pricing agreements can constitute State aids (Fiat)
National and Kapodistrian University of Athens
Greece 6 contributions 1555 visits
Driving in the wrong direction? The opening decision in Fiat* What are we to make of the Commission’s decision to open an in-depth investigation into the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg? In late September 2014, the Commission published its decision to open an (...)

The Italian Supreme Court refers for a preliminary ruling to the EU Court of Justice the question of whether Italian tax relief measures for cooperative societies constitute State aid within Art. 87 EC (Famiglia Coop Agricola Carli Albino)
EUJUS (Rome)
Italy 16 contributions 27799 visits
Factual background Under Italian tax rules, cooperative societies benefit from significant fiscal reliefs. The ability to benefit from the reliefs is dependant upon the not-for-profit nature of the activity performed by the cooperative. Similarly to tax purposes, the not-for-profit nature (...)

The EU Commission rules that preferential tax regimes for financial holdings granted by Luxembourg are incompatible with State aid rules (Milliardaires Holdings & Holdings of 1929)
European Commission - Legal Service (Brussels)
Belgium 4 contributions 2076 visits
State aid and preferential tax regimes for financial holdings - The Luxembourg’s Exempt 1929 Holdings case* Taxation and the competitive structure of financial services markets ong> “Traditional” financing has changed considerably in the past century and traditional lending institutions (...)

The Italian Supreme Court holds that a cooperative societies’ tax break should be qualified as a State aid because it involves a lower tax income into the public budget and refers the case to the EU Court of Justice for a preliminary ruling (Maricoltori Alto Adriatico)
EUJUS (Rome)
Italy 16 contributions 27799 visits
Factual background Under Italian tax rules, cooperative societies benefit from significant tax exemptions. After an inspection of the Italian tax policy, the local tax office of Monfalcone decided that Mr. F.M.’s individual income tax return, for the years 1984, 1985 and 1986, was (...)

The EU Commission issues a negative decision on an Italian State aid scheme providing business tax incentives in favor of newly listed companies on regulated stock exchanges in the Union
European Commission - Legal Service (Brussels)
Belgium 4 contributions 2076 visits
"The Italian tax premium in favour of newly listed companies and the notion of selectivity relative to direct business taxation"* Background A recent negative decision by the Commission of 16 March 2005 on an Italian State aid scheme providing generous business tax incentives in favour of (...)

The EU General Court rules that fiscal aid granted by a Spanish region to a company active in the manufacturing of tin capsules constitutes illegal State aid (Diputación Foral de Alava)
European Parliament (Brussels)
Belgium 5 contributions 1697 visits
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London School of Economics
United Kingdom 1 contribution 220 visits
"Business taxation distorting the Common market – An important ruling on State aid by the Court of First Instance"* 1. Introduction The question of state aids in form of tax measures has never been as pressing as in the present. After the completion of the single market and the (...)

The EU Commission decides that tax measures for banks introduced by an Italian piece of legislation are incompatible with State aid rules and orders their recovery
European Commission - DG MOVE (Brussels)
Belgium 3 contributions 1296 visits
"The restructuring of the Italian banking sector: State aid cannot assist mergers"* Introduction On 11 December 2001, the European Commission decided that the tax measures for banks introduced by Italian Law n° 461/98 of 23 December 1998 and the related Legislative Decree n° 153/99 of 17 (...)