THE COMMISSION ANNNOUNCES ITS DECISIONS ON TAX RULINGS ISSUED BY LUXEMBOURG AND THE NETHERLANDS

On 21 October, the Commission announced its decisions whereby Luxembourg and Netherlands are found to have violated EU state aid rules, as they granted selective tax advantages to Fiat Finance and Trade and Starbucks respectively by issuing tax rulings artificially lowering the tax paid by the companies. These decisions followed in-depth investigations that were opened…

THE ECJ ISSUES THE POST DANMARK JUDGMENT CONCERNING THE REBATE SCHEME’S COMPATIBILITY WITH ARTICLE 102

On 6 October the European Court of Justice delivered the Post Danmark judgement in which it gave a preliminary ruling on the interpretation of a rebate scheme under Article 102 TFEU. In 2007 and 2008 Post Danmark A/S implemented a retroactive rebate scheme in the context of distribution of bulk advertising mail to recipients in…