The European Commission’s investigation on granting of selective tax advantages to Starbucks BV, cf. EU state aid rules.
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- Guidelines
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- OECD Transfer Pricing Guidelines 2017
- OECD Transfer Pricing Guidelines 2010
- OECD Transfer Pricing Guidelines 2009
- OECD Transfer Pricing Guidelines 1995
- OECD Transfer Pricing Guidelines 1979
- OECD Model Tax Convention 2017
- UN Manual on Transfer Pricing 2021
- UN Model Double Tax Convention 2017
- Case Laws
- Arm's Length Principle
- Benchmark, Range and Median
- Beneficial Owner
- Burden of Proof
- Business Restructuring
- Commodity Transactions
- Comparability Analysis
- Cost Contribution Arrangements
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- Tax Avoidance Schemes
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Related Case Law
- European Commission vs The Netherlands and Starbucks, September 2019, General Court of the European Union, Cases T-760/15 and T-636/16The Netherlands granted Starbucks Manufacturing EMEA BV an advance pricing arrangement in 2008 governing its taxable profit and royalty payments to related entity Alki. The European Commission ruled in 2015 that this constituted incompatible state aid and ordered recovery. The EU General Court annulled that decision in 2019, finding the...
- European Commission vs Luxembourg and Fiat Chrysler Finance Europe, September 2019, General Court of the European Union, Case No. T-755/15Luxembourg issued a tax ruling in 2012 endorsing a transfer pricing method for Fiat Chrysler Finance Europe's intra-group treasury services. The European Commission found the ruling constituted unlawful State aid incompatible with the internal market. Luxembourg and Fiat sought annulment before the EU General Court, arguing the Commission had effectively...
- European Commission vs Ireland and Apple, July 2020, General Court of the European Union, Case No. T-778/16 and T-892/16The European Commission had ruled in 2016 that Ireland's tax rulings for Apple Sales International and Apple Operations Europe constituted illegal State aid, allowing Apple to pay far less tax than other businesses. Ireland and Apple challenged the decision. The EU General Court annulled the Commission's ruling in 2020, finding...
- European Commission vs Apple and Ireland, November 2023, European Court of Justice, AG-Opinion, Case No C-465/20 PIreland issued tax rulings in 1991 and 2007 allowing Apple subsidiaries to exclude IP licensing profits from their Irish tax base. The European Commission found this constituted illegal State aid and ordered recovery. After the General Court annulled that decision in 2020, the Advocate General opined in 2023 that the...
- European Commission vs Apple and Ireland, September 2024, European Court of Justice, Case No C-465/20 PIreland issued tax rulings in 1991 and 2007 allowing Apple subsidiaries to exclude IP licence profits from their Irish tax base. The European Commission found this constituted illegal state aid and ordered recovery. After the General Court annulled that decision in 2020, the Court of Justice reversed course in 2024,...
- European Commission vs Belgium and Magnetrol International, February 2019, General Court of the European Union, Case No. T 131/16 and T 263/16Belgium operated an excess profits tax exemption allowing Belgian group entities to exclude profits attributed to group synergies from taxable income. The European Commission ruled in 2016 that this constituted unlawful state aid, ordering recovery. The EU General Court annulled the Commission's decision in 2019, finding against the Commission's state...
- European Commission vs Magnetrol International and Belgium, September 2021, The European Court of Justice, Case No. C‑337/19 PBelgium operated a tax ruling system exempting excess profits of Belgian entities within multinational groups from corporate income tax since 2005. The European Commission found this constituted an unlawful State aid scheme in 2016. After the General Court annulled that decision, the European Court of Justice reversed the annulment in...
- European Commission vs Magnetrol International and Belgium, September 2023, The EU General Court, Case No. Case T 131/16 RENVBelgium operated a tax ruling system since 2005 allowing group companies to exempt 'excess profits' from corporate income tax. The European Commission found this constituted an unlawful state aid scheme and ordered recovery from 55 companies. After the General Court initially annulled the decision and the Court of Justice overturned...
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