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EC opens state aid investigation into Dutch tax rulings for IKEA

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The European Commission has opened an in-depth state aid investigation into two tax rulings, issued by the Dutch authorities in 2006 and 2011, in favour of Inter IKEA, the operating group for the IKEA franchise business. The 2006 ruling concerned the annual licence fee paid to another group company based in Luxembourg. Following a state aid investigation in that year, Inter IKEA restructured its business and the Dutch authorities issued a second tax ruling in 2011, covering payments made to the parent company in Liechtenstein for intellectual property rights.

The Commission considers at this stage that the treatment endorsed in the two tax rulings may have resulted in tax benefits in favour of Inter IKEA Systems, which are not available to other companies subject to the same national taxation rules in the Netherlands.

The non-confidential versions of the decision will be made available under the case number SA.46470 in the State aid register on the Commission's competition website once any confidentiality issues have been resolved. See http://bit.ly/2CxGRNy.

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