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Editorial: The Week Of The 10 May 2021: A Week Of State Aid, Transfer Pricing And Tax Rulings

Editorial: The Week Of The 10 May 2021: A Week Of State Aid, Transfer Pricing And Tax Rulings EDITORIAL The Week of the 10 May 2021: A Week of State Aid, Transfer Pricing and Tax Rulings The week of the 10 May 2021 has proved to be an ‘an arm’s length outcome’ that this constitutes a misap- interesting and significant week for those concerned plication or distortion of transfer pricing rules sufficiently with EU state aid law, transfer pricing and tax rulings. divergent from the arm’s length outcome to constitute Monday 10th saw the hearing before the Grand Chamber state aid. Implicit in these topics is a sophisticated under- of Fiat Chrysler’s and Ireland’s appeals against the standing of the issues coming up for decision before the September 2019 decision of the General Court upholding Court of Justice, not just in the Fiat case but in other the Commission’s finding of state aid granted by matters that are likely to present themselves to the Court Luxembourg to Fiat. Then on Wednesday 12th the of Justice of the European Union (CJEU) arising out of General Court handed down judgments in Amazon and the Commission’s recent investigations of tax rulings. Engie. On that, the General Court ‘did a Fiat/Starbucks’ The Commission’s approach to the legal basis for the and http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Intertax Kluwer Law International

Editorial: The Week Of The 10 May 2021: A Week Of State Aid, Transfer Pricing And Tax Rulings

Intertax , Volume 49 (9): 4 – Aug 1, 2021

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Publisher
Kluwer Law International
Copyright
Copyright © 2021 Kluwer Law International BV, The Netherlands
ISSN
0165-2826
Publisher site
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Abstract

EDITORIAL The Week of the 10 May 2021: A Week of State Aid, Transfer Pricing and Tax Rulings The week of the 10 May 2021 has proved to be an ‘an arm’s length outcome’ that this constitutes a misap- interesting and significant week for those concerned plication or distortion of transfer pricing rules sufficiently with EU state aid law, transfer pricing and tax rulings. divergent from the arm’s length outcome to constitute Monday 10th saw the hearing before the Grand Chamber state aid. Implicit in these topics is a sophisticated under- of Fiat Chrysler’s and Ireland’s appeals against the standing of the issues coming up for decision before the September 2019 decision of the General Court upholding Court of Justice, not just in the Fiat case but in other the Commission’s finding of state aid granted by matters that are likely to present themselves to the Court Luxembourg to Fiat. Then on Wednesday 12th the of Justice of the European Union (CJEU) arising out of General Court handed down judgments in Amazon and the Commission’s recent investigations of tax rulings. Engie. On that, the General Court ‘did a Fiat/Starbucks’ The Commission’s approach to the legal basis for the and

Journal

IntertaxKluwer Law International

Published: Aug 1, 2021

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