The Resource Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
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The item Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This CFE Opinion Statement, submitted to the EU Institutions on 28 January 2020, discusses the General Court decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Language
- eng
- Label
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Title
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Language
- eng
- Summary
- This CFE Opinion Statement, submitted to the EU Institutions on 28 January 2020, discusses the General Court decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Citation source
- In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 5 ; p. 222-230
- Geographic coverage
- Europe
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- CFE ECJ Task Force
- http://library.link/vocab/subjectName
-
- ECJ case law
- transfer pricing
- advance tax ruling
- APA
- State aid
- selectivity
- arm's length principle
- TNMM
- burden of proof
- Label
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Label
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Conf%C3%A9d%C3%A9ration-Fiscale-Europ%C3%A9enne--Opinion/8ArxnWOKnXo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Conf%C3%A9d%C3%A9ration-Fiscale-Europ%C3%A9enne--Opinion/8ArxnWOKnXo/">Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
