On 24 September 2019, the General Court ruled on the appeals against the Commission's decisions enjoining the recovery of the fiscal advantages that Luxembourg and the Netherlands have allegedly granted to FIAT and Starbucks in the form of "Tax Rulings". Those judgments could set an important precedent for the whole European Tax Rulings Saga, involving alleged tax advantages to multinationals worth over EUR 15 billion, and the underlying tension between Member States' fiscal sovereignty and the enforcement of EU State aids rules. This talk will provide an overview of the European Tax Rulings Saga, an analysis of the General Court’s recent judgments, and an outline of the scenarios that could likely ensue.
The EU Tax Rulings Saga: What's Past is Prologue / Arena, Amedeo. - (2019).
The EU Tax Rulings Saga: What's Past is Prologue
Amedeo Arena
2019
Abstract
On 24 September 2019, the General Court ruled on the appeals against the Commission's decisions enjoining the recovery of the fiscal advantages that Luxembourg and the Netherlands have allegedly granted to FIAT and Starbucks in the form of "Tax Rulings". Those judgments could set an important precedent for the whole European Tax Rulings Saga, involving alleged tax advantages to multinationals worth over EUR 15 billion, and the underlying tension between Member States' fiscal sovereignty and the enforcement of EU State aids rules. This talk will provide an overview of the European Tax Rulings Saga, an analysis of the General Court’s recent judgments, and an outline of the scenarios that could likely ensue.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
