具体而言，2015年10月，欧盟委员会发现卢森堡2012年发布的一项税收裁定为菲亚特提供了选择性优势，自2012年以来不当减少了2000万至3000万欧元的税负。然而，2022年11月，欧洲法院撤销了维持该委员会决定的判决，指出委员会在调查中使用了错误的参数。The European Commission has completed state aid investigations into Luxembourg and the Netherlands providing tax rulings to Amazon, Fiat, and Starbucks, confirming that these companies did not receive selective tax advantages in violation of EU state aid rules.
The European Commission announced on Thursday that it has completed state aid investigations into Luxembourg and the Netherlands granting tax rulings to Amazon (AMZN.US), Fiat, and Starbucks (SBUX.US), confirming that these companies did not receive selective tax advantages in violation of EU state aid rules. Previously, the European Commission had pointed out in 2015 and 2017 that the tax benefits provided by Luxembourg to Fiat and Amazon, and by the Netherlands to Starbucks, violated EU state aid rules, but these decisions were subsequently overturned by the EU court.
Since 2013, the European Commission has been investigating tax rulings made by member states in accordance with EU state aid rules. The EU state aid rules state that if a tax ruling only confirms that the tax arrangements comply with relevant tax laws, it is not a problem; however, providing selective advantages to specific companies through tax rulings may distort competition within the EU single market, thus violating the rules.
Specifically, in October 2015, the European Commission found that a tax ruling issued by Luxembourg in 2012 provided Fiat with a selective advantage, reducing the tax burden by 20 million to 30 million euros since 2012. However, in November 2022, the European Court annulled the decision upholding the Commission's ruling, stating that the Commission had used incorrect parameters in its investigation.
Also in October 2015, the European Commission found that a tax ruling issued by the Netherlands in 2008 provided Starbucks with a selective advantage, leading to a reduction in tax burden by 20 million to 30 million euros since 2008. However, in September 2019, the General Court annulled the Commission's decision, stating that the Commission had failed to prove that the Netherlands had provided a selective advantage to Starbucks through the tax ruling.
Furthermore, in October 2017, the European Commission pointed out that a tax ruling issued by Luxembourg in 2003 (extended in 2011) inappropriately reduced Amazon's tax payments in Luxembourg by about 0.25 billion euros. However, in May 2021, the General Court annulled the Commission's decision, stating that it had failed to prove the existence of a selective advantage. In December 2023, the court confirmed this annulment decision once again.
