Last year, the European Commission opened formal EU State aid investigations into specific cross-border tax arrangements relied on by Apple (in Ireland), Starbucks (in the Netherlands), Fiat Finance and Trade, and Amazon (both in Luxembourg). On 21 October 2015, the Commission announced [1] that it has concluded two of those investigations (Starbucks and Fiat) and has decided that the tax arrangements that were the subject of the investigations constitute illegal State aid that must be repaid. It has ordered the Netherlands to recover €20-30 million from Starbucks and ordered Luxembourg to recover €20-30 million from Fiat. The exact amounts to be recovered must be determined by the tax authorities in each country, based on the methodology set out in the Commission’s decisions. Both
The EU Commission rules illegal two cross-border tax arrangements and orders recovery (Fiat / Starbucks)
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