Europe: European Commission says Fiat and Starbucks received selective tax advantages in breach of state aid rules

In June 2013 the European Commission began investigating the tax ruling practices of certain Member States; its inquiry broadened to all Member States in December 2014. The extent to which such practices breach state aid rules has been a major focus. Today the Commission announced its position regarding the selective tax advantages given to Fiat in Luxembourg and Starbucks in the Netherlands: they are illegal under the state aid rules, see here. The full decisions have not yet been published.

Other investigations taking place, in the context of state aid, include Apple in Ireland and Amazon in Luxembourg.