With its judgment of 8.11.2022, the ECJ’s Grand Chamber put an end to the Commission’s recent case practice on transfer pricing rulings. In 32 paragraphs (paras 81-112), it seems to have demolished an 8-year laborious effort of the Commission’s DG COMP and Legal Service to employ State aid rules against the advance transfer pricing agreements…
Background On July 15, 2020, the General Court annulled the 2016 Commission Decision ordering Ireland to recover EUR 13 billion of illegal State aid from Apple,[1] chiefly, because the Commission had not demonstrated to the requisite legal standard that an advantage had been granted.[2] On the same day, the Commission’s Executive Vice-President M. Vestager released…
The General Court of the European Union has issued two awaited rulings in the Starbucks[1] and Fiat[2] cases. The length and the depth of the analysis made by the judges of the General Court should be acknowledged, even if certain key issues are perhaps too rapidly dealt with. Although the Commission lost in Starbucks, the…
