Category Archives: Commission decision

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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The Apple of Ireland’s Eye: Commission publishes its decision initiating an Article 108(2) TFEU State aid procedure into the tax treatment of Apple

The issue of whether certain large companies have been able to get out of paying tax that they should legally (or morally) have paid could hardly be more politically sensitive at the moment. The Commission’s decision – published on DG … Continue reading

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The Commission joins the tax avoidance debate: announcement on Apple, Starbucks and Fiat

On Wednesday, Commissioner Almunia announced that the Commission was starting three Article 108(2) investigations into tax rulings by Ireland, the Netherlands and Luxembourg given to, respectively, Apple, Starbucks and Fiat Finance. See http://europa.eu/rapid/press-release_STATEMENT-14-190_en.htm?locale=en. The tax rulings all relate to transfer … Continue reading

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Does an EU law compliant competitive procurement proceduure preclude State aid?

State aid SA.22843 implemented by France in favour of Société Nationale Maritime Corse-Méditerranée [2013] OJ L220/20 The Commission concludes that if an EU law compliant public procurement procedure produces only a single bid capable of acceptance then the contracting authority … Continue reading

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Ministerial statement on the Aggregates Levy

Further to the post of 5 September referring to the Commission’s decision to open a formal investigation into the Aggregates Levy, the Treasury has today issued a written ministerial statement announcing that the government is “taking steps to suspend the application … Continue reading

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Belated July 2013 round-up

The second half of July saw a flurry of activity on the State aid front, which was announced with a deafening silence on this blog for the reason that the UKSALA blogger was busy trying to incorporate the various legislative … Continue reading

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After Smurfit Kappa: the Commission opens a formal investigation into regional aid to Propapier

Thanks to Fiona Wishlade, Director of the EPRC at the University of Strathclyde, for today’s blog The European Commission has opened a formal investigation into regional investment aid granted by Germany to Propapier: see press release IP/13/435 The Commission had in fact … Continue reading

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British Aggregates domestic proceedings revived

At a hearing in the Court of Appeal yesterday, before Longmore and Beatson LJJ, directions were given for the revival of the British Aggregates appeal – at nearly 11 years old, the longest-standing appeal currently pending before that Court.

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