Category Archives: Commission decision

Apple State aid decision just announced

In a press release today (http://europa.eu/rapid/press-release_IP-16-2923_en.htm), the Commission has announced that it has decided that Apple received State aid from Ireland in the form of “undue tax benefits of up to €13 billion”. According to Ms Vestager, the Commissioner responsible for … Continue reading

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AG opinion in Irish Air Travel Tax case

This morning Advocate General Mengozzi handed down his opinion in the appeals in the Aer Lingus and Ryanair cases concerning the Irish air travel tax (Joined Cases C-164/15 P and C-165/15 P). The AG has recommended setting aside, in part, … Continue reading

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Commission decision on Dutch public authority exemption from corporation tax

In a press release issued on 21 January (http://europa.eu/rapid/press-release_IP-16-124_en.htm) the Commission announced that it objected under the State aid rules to a provision of Dutch corporation tax law that exempted six named Dutch seaports, run by public undertakings, from tax.  … Continue reading

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Commission finds tax rulings in favour of Fiat and Starbucks to be illegal State aid

Hot off the press, here is today’s press release from the Commission, announcing negative decisions in relation to tax rulings issued by Luxembourg, in relation to Fiat, and the Netherlands, in relation to Starbucks. The decisions conclude formal investigations that … Continue reading

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BIT arbitration awards and State aid – the Commission’s Micula decision

The interface between BIT arbitration awards and the EU State aid rules has never been an easy issue, and it came to the fore in the Micula case. The Commission’s decision in that case was adopted on 30 March 2015, … Continue reading

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Commission approves electric charging post investment as compatible State aid

Thank you to Alexander Rose for this blog post. The European Commission has approved the roll out of €33m of electric vehicle charging infrastructure in the Netherlands as compatible State aid under Article 107(3)(c) of the TFEU. The Green Deal measure … Continue reading

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Publication of Commission decision in the British Aggregates case

A public version of the Commission’s decision in the British Aggregates case, following the annulment of the previous decision, has finally been published on the Commission’s website (though not yet in the OJ). The decision was adopted on 27 March … Continue reading

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The Tax Ruling Investigations: Initial Analysis

The Commission’s investigations into tax rulings by various EU Member States have attracted much publicity – understandably so given the size and importance of the companies involved and the general public concern about tax avoidance by multinational companies. The Commission … Continue reading

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Final Commission decision in aggregates case

The European Commission has, today, adopted its long-awaited decision on the UK aggregates levy, following a formal investigation that commenced in July 2013. (See previous blog posts for earlier events in this saga, which dates back to 2002.) The decision … Continue reading

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Commission approves flood reinsurance scheme in England and Wales

On 29 January, the Commission announced that it had concluded that the flood reinsurance scheme set up by sections 64ff of the Water Act 2014 is in line with EU State aid rules.  See http://europa.eu/rapid/press-release_IP-15-3884_en.htm. The aim of the scheme is … Continue reading

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