Corporate Taxes, Member State, State Aid

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 State Aid Tax Ruling Cases: Not Yet the End of It?

Orrick - Antitrust Watch on 4/5/2019

More than a couple of years ago, a lot of fuss was made around the first string of State Aid tax rulings cases of the European Commission (Starbucks, Fiat, Apple, the Belgian scheme relating to the excess profit of...more

Digesting the €13 Billion Apple-EU Tax Ruling

King & Spalding on 9/20/2016

King & Spalding experts assess what international businesses need to be aware of following the EC's ruling on State Aid in the Apple case - Partners in King & Spalding’s tax department have shared their perspectives and...more

10 Steps to Mitigate EU State Aid Exposure on Tax Arrangements

Latham & Watkins LLP on 9/19/2016

As the European Commission reviews whether tax arrangements conform with State aid rules, companies active in Europe should ensure their fiscal regimes comply with EU law. In recent years, the European Commission (the...more

EU tax ruling levies €13 billion state aid penalty on Apple

King & Spalding on 9/1/2016

On 30 August 2016, Ireland was ordered by the EC to recover up to €13 billion from Apple on the basis that tax arrangements implemented between Apple and Ireland, originally in 1991, amounted to the provision of unlawful tax...more

The European Commission’s New Pandora’s Box – Reopening Final Tax Rulings as a Form of “State Aid”

Sheppard Mullin Richter & Hampton LLP on 10/23/2015

In Short - The European Commission (Commission) has adopted a decision on 21 October 2015 on the tax rulings – also referred to as “comfort letters” – granted by Luxembourg to Fiat Finance and Trade (FFT) and by The...more

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