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

Reference : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 i...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/43322

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
Language :	English
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 []
Publication date :	May-2020
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Volume :	60
Issue/season :	5
Pages :	222-230
Peer reviewed :	Yes (verified by ORBi^lu)
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] 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.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/43322

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