Corporate Taxes, Treaty on the Functioning of the European Union (TFEU)

EU Court Overturns Commission Decision in Landmark Apple Tax Case

Jones Day on 7/21/2020

The Development: The EU General Court annulled the European Commission's decision in the Apple case, holding that the Commission did not prove that the Irish tax rulings in question gave rise to a selective advantage under EU...more

EU General Court Rules on Starbucks and Fiat State Aid Cases

Skadden, Arps, Slate, Meagher & Flom LLP on 9/30/2019

On September 24, 2019, the EU General Court (General Court) issued its long-awaited judgments in relation to the appeals brought against two European Commission (EC) decisions of 2015 concluding that tax rulings granted by...more

EU & Competition Law Update – November 2017

BCLP on 11/20/2017

EU opens investigation into UK tax scheme for multinationals - The EU State aid rules are designed to stop Governments and local authorities giving companies a selective advantage, as doing so would create an unequal...more

European Commission Opens State Aid Investigation Into Finance Company Exemption From UK CFC Rules

Skadden, Arps, Slate, Meagher & Flom LLP on 10/31/2017

On 26 October 2017, the European Commission (the Commission) opened an in-depth investigation into UK statutory rules that exempt certain financing income earned by foreign subsidiaries of UK corporate taxpayers from UK tax....more

Withholding Tax Contrary to EU Law: The Brisal Case

Katten Muchin Rosenman LLP on 8/2/2016

On 13 July, the Court of Justice of the European Union (CJEU) released its decision in the Brisal case (C-18/15). The Brisal case has potentially far reaching implications for European Union (EU) businesses that either...more

Focus on Tax Controversy - Summer 2015

McDermott Will & Emery on 7/15/2015

The French 3 Percent Distribution Tax: Claiming a Refund - Since December 2012, French companies have been liable for a 3 percent tax on distributions to their shareholders (3 Percent Tax), but practitioners have widely...more