The General Court’s decision shows the difficulties the European Commission faces in proving selective tax advantages that may constitute unlawful state aid, write George Peretz QC and Tarlochan Lall (Monckton Chambers).
The judgments of the General Court in the Starbucks and Fiat cases give important guidance on some of the fundamental questions concerning the application of EU state aid rules to individual tax rulings, write Wiebe Dijkstra and Arjan Kleinhout (De Brauw Blackstone Westbroek).
Shiv Mahalingham (Duff & Phelps) identifies key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.
US tech giant Apple was granted illegal state aid by Ireland, the EC ruled on Tuesday, and must now pay up to €13bn (£11bn) in back taxes, plus interest.
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