T-755/15 and T-759/15 Luxembourg and Fiat v Commission T-750/15 and T-636/16 Netherlands and Starbucks v Commission

Commissioner’s statement.

The judgments confirm that, while Member States have exclusive competence in determining their laws concerning direct taxation, they must do so in respect of EU law, including State aid rules. Furthermore, the General Court has also confirmed the Commission's approach to assess whether a measure is selective and if transactions between group companies give rise to an advantage under EU State aid rules based on the so-called “arm's length principle.

T-755/15
T-759/15
T-750/15
T-636/16