Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in "Starbucks" and "Fiat" on State Aid Granted by Transfer Pricing Rulings
State aid; Transfer Pricing; Fiat; Starbucks; tax rulings; arm's length
Abstract :
[en] This CFE Opinion Statement, submitted to the EU Institutions on 28 January 2020, discusses
the General Court decisions of 24 September 2019 in The Netherlands v. Commission
(Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and
Trade) (Joined Cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings.
Disciplines :
Tax law European & international law
Author, co-author :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in "Starbucks" and "Fiat" on State Aid Granted by Transfer Pricing Rulings
Publication date :
May 2020
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
