CASE COMMENTS: STATE AID – EUROPEAN UNION – TAX RULINGS – ADVANTAGE – SELECTIVITY – ARM’S LENGTH PRINCIPLE

Selectivity: The General Court of the European Union annuls a decision addressed to the Netherlands (for lack of evidence of the advantage) and confirms the other decision, addressed to Luxembourg in two factually similar situations regarding tax rulings (Starbucks ; Fiat Chrysler)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. In two much-awaited judgments of 24 September 2019, the Court of First Instance recalls the Commission's competence to apply the State aid rules to tax ruling decisions granted by Member States to multinationals, while emphasising the scope and legal nature of the arm's length principle. In so doing, the Court of First Instance affirms the importance of a rigorous analysis in that regard, pointing out that a methodological error would not suffice to prove the existence of an advantage. Factual and legal context In the Fiat (FFT) case, the tax decision in question concerns a group structure providing treasury services and financing to group companies

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Authors

  • Sheppard, Mullin, Richter & Hampton (Brussels)
  • HEC (Jouy-en-Josas)

Quotation

Jacques Derenne, Catalina Chilaru, Selectivity: The General Court of the European Union annuls a decision addressed to the Netherlands (for lack of evidence of the advantage) and confirms the other decision, addressed to Luxembourg in two factually similar situations regarding tax rulings (Starbucks ; Fiat Chrysler), 24 September 2019, Concurrences N° 4-2019, Art. N° 92431, pp. 153-155

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