Article (Scientific journals)
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
HASLEHNER, Werner; Garcia Prats, Alfredo; Heydt, Volker et al.
2020In European Taxation, 60 (5), p. 222-230
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Keywords :
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
Garcia Prats, Alfredo
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Lüdicke, Jürgen
Nogueira, Joao
Pistone, Pasquale
Rädler, Albert
Raventos-Calvo, Stella
Raingeard de la Blétière, Emmanuel
Rust, Alexander
Shiers, Rupert
More authors (4 more) Less
External co-authors :
yes
Language :
English
Title :
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
Volume :
60
Issue :
5
Pages :
222-230
Peer reviewed :
Peer Reviewed verified by ORBi
Focus Area :
Law / European Law
Available on ORBilu :
since 02 June 2020

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