Analysis: “Tax Rulings and State Aid after the Starbucks/Fiat judgments of the General Court” by Daniel Sarmiento
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 and T-759/15 Fiat Chrysler v Commission, the General Court confirmed Commission Decision (EU) 2016/2326 of 21 October 2015. Despite the difference in outcomes of the cases, the reasoning still enables remarks that are relevant to the topic of tax rulings as such to be made.
First and foremost, the General Court acknowledged that in order t