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Enforcement of EU State Aid Provisions and Transfer Pricing – Round 2
Observations on the Decisions in the Cases Starbucks and Fiat
The decisions of the European General Court in the cases Starbucks and Fiat provide for some first indications as to views of the Courts of the European Union on the enforcement of EU state aid provisions in the area of transfer pricing. Nevertheless, a first look at the decisions leaves important questions unanswered; decisions may ultimately be subject to appeal before the Court of Justice of the European Union (CJEU). Hence, practitioners may be in the dark about the reach of EU state aid provisions in the area of transfer pricing for another few years.
1. Introduction
Almost four years after the European Commission issued its final decisions in the state aid cases involving Starbucks and Fiat, the General Court has rendered its decisions in both cases. The decisions of the General Court are the first in a row of more cases to come involving the application of the EU state aid provisions in the area of transfer pricing currently pending before the General Court. As such, the decisions provide for a first glimpse of the views of the community courts on one of the most heavily debated topics in the international tax and transfer pricing arena over the past years. In this article, so...