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Tax

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Tax Rulings and State Aid after the Starbucks/Fiat judgments of the General Court

On 24 September 2019, the General Court handed down two long-awaited sets of judgments concerning the application of EU/EEA State aid rules to tax decisions. In its judgment in Cases T-760/15 Netherlands v Commission and T-636/16 Starbucks v Commission, the General Court annulled Commission Decision (EU) 2017/502 of 21 October 2015, while in the judgment in Cases T-755/15 Luxembourg v Commission...

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