H&I 2019/355
The Netherlands and Starbucks v Commission. No State aid. No economic advantage. General Court annuls decision
General Court 24-09-2019, T-760/15,T-636/16 (Uitspraak), m.nt. Raymond Luja (Netherlands/Commission)
- Instantie
General Court
- Datum
24 september 2019
- Zaaknummer
T-760/15
T-636/16
- Noot
Raymond Luja
- Roepnaam
Netherlands/Commission
- JCDI
JCDI:ADS168947:1
- Vakgebied(en)
Europees belastingrecht / Fiscale staatssteun
- Brondocumenten
Uitspraak, General Court, 24‑09‑2019
Beroepschrift, General Court, 23‑12‑2015
Essentie
The General Court has given a judgment in the joined cases the Netherlands v Commission and Starbucks v Commission. The General Court annuled the Commission’s decision on the alleged aid provided by the Netherlands in favour of Starbucks. It rejected the claim that the Commission erred in identifying an arm’s length principle as a criterion for assessing State aid. The Commission did not demonstrate the existence of an economic advantage within the meaning of Article 107(1) TFEU.
Samenvatting
In 2015, the European Commission found that a tax ruling provided to the Starbucks group by the Netherlands’ tax authorities ... Verder lezen? Log in om dit document te bekijken.