State Aid

EU state aid approval of UK EMI scheme

The European Commission has issued a press release confirming that EU State Aid approval has been given to the extension of the period of approval for the UK’s enterprise management incentive (EMI) scheme.  The press release comments: “Without prejudice to...

Is taxation a poisoned chalice?

"Is the taxation a poisoned chalice?" That is what many told to Commissionaire Pierre Moscovici when he found out that President Juncker had given him the taxation portfolio. In the last eighteen months, the European Commission’s and OECD’s strong commitment...

Amazon/Luxembourg: preliminary decision published

On 16 January 2015, the European Commission published a non-confidential version of a decision taken on 7 October 2014 to open an in-depth investigation into transfer pricing arrangements on corporate taxation of Amazon in Luxembourg. The EU Commission’s preliminary view...

Luxembourg: New Year, New Rules….

Summary Article 29a of the General Tax Code on the Advance Tax Rulings and Advance Ruling Committee entered into force on 1 January 2015 in Luxembourg; Luxembourg endorsed the EU Commission’s plan to present a draft directive on mandatory automatic...

State Aid – from Brussels with Love

State aid: European Commission extends information enquiry on tax rulings practice to all Member States - IP/14/2742 On 17 December, the Commission has enlarged the enquiry into the tax ruling practice under EU state aid rules to cover all Member...

Starbucks v EU Commission: Alleged aid to Starbucks

Today’s blog is from Dick van Sprundel, Assistant Professor International and European Tax Law at the Erasmus University Rotterdam plus International Tax Partner Mazars Netherlands Executive Summary: Today, the European Commission published its preliminary view concluding that that the APA...