Tax rulings: Commission closes state aid investigations into Fiat, Amazon and Starbucks

 

Today, the European Commission (Commission) has closed investigations into transfer pricing tax rulings granted by Luxembourg to Fiat and Amazon and by the Netherlands to Starbucks. Initially, in 2015 and 2017, the Commission found that these companies received selective tax advantages violating state aid rules. These decisions were later annulled by EU Courts. Following the courts’ judgments, the Commission has concluded that the tax rulings did not provide selective advantages. With these decisions, the cases are now closed. 

The non-confidential versions of the decisions will be made available under the case numbers SA.38375 (Fiat), SA.38374 (Starbucks) and SA.38944 (Amazon) in the state aid register.