State Aid Law Blog

State Aid Uncovered Blog

In Lexxion’s State Aid Uncovered blog, Prof. Phedon Nicolaides publishes weekly critical analyses of recent State aid judgments and decisions. Each post presents the key points of a court judgment or EU Commission decision, places it in the context of similar case law or practice, assesses the underlying reasoning and highlights any inconsistencies or contradictions.

Guest contributions from other State aid experts will also be published on the blog at irregular intervals to complement the content of the blog posts.

- OECD ×

22. January 2015 | Guest State Aid Blog by Dimitrios Kyriazis

Luxembourg, Amazon, and the State aid connection

amazon package

The Commission’s opening decision: What should we make of Amazon’s ‘advance pricing agreement’ (APA) and its alleged (non-) compliance with the ‘arm’s length principle’ (ALP)? In early October 2014, the European Commission notified Luxembourg of its decision to open a state aid investigation in relation to the tax treatment of the Amazon group by the Luxembourgish tax authorities. This opening […]

No Comments

28. November 2014 | Guest State Aid Blog by Dimitrios Kyriazis

Driving in the wrong direction? The opening decision in Fiat

fiat

What are we to make of the Commission’s decision to open an in-depth investigation into the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg? In late September 2014, the Commission published its decision to open an in-depth State aid investigation in relation to the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg.This investigation is part of the recent […]

No Comments

27. November 2014 | Guest State Aid Blog by Juan Jorge Piernas Lopez

Tax Rulings and State Aid: Now or Never

apple fiat starbucks

This comment looks at the Commission’s decisions to open in-depth investigations into the tax treatment of Apple, Starbucks and Fiat Finance and Trade by Ireland, The Netherlands and Luxembourg. The European Commission has recently opened three in-depth investigations under Article 108(2) TFEU concerning tax rulings in Ireland, The Netherlands and Luxembourg with regard to the corporate income tax to be paid by Apple, Starbucks […]

No Comments

- OECD ×

22. January 2015 | Guest State Aid Blog by Dimitrios Kyriazis

Luxembourg, Amazon, and the State aid connection

amazon package

The Commission’s opening decision: What should we make of Amazon’s ‘advance pricing agreement’ (APA) and its alleged (non-) compliance with the ‘arm’s length principle’ (ALP)? In early October 2014, the European Commission notified Luxembourg of its decision to open a state aid investigation in relation to the tax treatment of the Amazon group by the Luxembourgish tax authorities. This opening […]

No Comments

28. November 2014 | Guest State Aid Blog by Dimitrios Kyriazis

Driving in the wrong direction? The opening decision in Fiat

fiat

What are we to make of the Commission’s decision to open an in-depth investigation into the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg? In late September 2014, the Commission published its decision to open an in-depth State aid investigation in relation to the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg.This investigation is part of the recent […]

No Comments

27. November 2014 | Guest State Aid Blog by Juan Jorge Piernas Lopez

Tax Rulings and State Aid: Now or Never

apple fiat starbucks

This comment looks at the Commission’s decisions to open in-depth investigations into the tax treatment of Apple, Starbucks and Fiat Finance and Trade by Ireland, The Netherlands and Luxembourg. The European Commission has recently opened three in-depth investigations under Article 108(2) TFEU concerning tax rulings in Ireland, The Netherlands and Luxembourg with regard to the corporate income tax to be paid by Apple, Starbucks […]

No Comments

- OECD ×

22. January 2015 | Guest State Aid Blog by Dimitrios Kyriazis

Luxembourg, Amazon, and the State aid connection

amazon package

The Commission’s opening decision: What should we make of Amazon’s ‘advance pricing agreement’ (APA) and its alleged (non-) compliance with the ‘arm’s length principle’ (ALP)? In early October 2014, the European Commission notified Luxembourg of its decision to open a state aid investigation in relation to the tax treatment of the Amazon group by the Luxembourgish tax authorities. This opening […]

No Comments

28. November 2014 | Guest State Aid Blog by Dimitrios Kyriazis

Driving in the wrong direction? The opening decision in Fiat

fiat

What are we to make of the Commission’s decision to open an in-depth investigation into the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg? In late September 2014, the Commission published its decision to open an in-depth State aid investigation in relation to the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg.This investigation is part of the recent […]

No Comments

27. November 2014 | Guest State Aid Blog by Juan Jorge Piernas Lopez

Tax Rulings and State Aid: Now or Never

apple fiat starbucks

This comment looks at the Commission’s decisions to open in-depth investigations into the tax treatment of Apple, Starbucks and Fiat Finance and Trade by Ireland, The Netherlands and Luxembourg. The European Commission has recently opened three in-depth investigations under Article 108(2) TFEU concerning tax rulings in Ireland, The Netherlands and Luxembourg with regard to the corporate income tax to be paid by Apple, Starbucks […]

No Comments

Submit your guest blog post