The European Court of Justice has today confirmed that Starbucks filed a suit in September challenging the European Commission’s decision of October 21, 2015, which concluded that an advance pricing agreement (APA) granted to a Starbucks subsidiary by the Netherlands is illegal State aid and ordering recovery of the aid by the Netherlands.
Starbucks alleges that the APA was not State aid because it did not confer a selective advantage and that the Commission committed various manifest errors of fact and assessment; failed to conduct a diligent and impartial examination and give an inadequate statement of reasons; and wrongly quantified the alleged aid, committing a material error of law and a manifest error of assessment.
The Netherlands challenged the same Commission decision in a separate filing in late December 2015.
Related MNE Tax articles:
- Tax rulings granted to Starbucks by Netherlands and to Fiat by Luxembourg are illegal state aid, EU Commission rules