A dedicated Task Force on Tax Planning Practices was set up in summer 2013 to follow up on public allegations of favourable tax treatment of certain companies (in particular in the form of tax rulings). The Commission extended this information inquiry to all Member States in December 2014, including a list of tax rulings issued in recent years, on the basis of which individual tax rulings have been requested.
The list of final decisions adopted since 2014 concerning tax planning practices and the list of formal ongoing investigations is presented below.
Final Decisions
Member State | UK
Case | SA.44896 - UK tax scheme for multinationals (Controlled Foreign Company rules)
Decision date | 02/04/2019
Final decision | Letter to Member State en
Press release | IP/19/1948
Member State | Luxembourg
Case | SA.38945 - Alleged aid to McDonald's
Decision date | 19/09/2018
Final decision | Letter to the Member State - working language en
Press release | IP/18/5831
Member State | Luxembourg
Case | SA.44888 - State aid implemented by Luxembourg in favour of ENGIE
Decision date | 20/06/2018
Final decision | Letter to the Member State - working language en
Press release | IP/18/4228
Member State | Luxembourg
Case | SA.38944 - State aid granted by Luxembourg to Amazon
Decision date | 04/10/2017
Final decision | Letter to the Member State - working language en
Press release | IP/17/3701
Member State | Ireland
Case | SA.38373 - State aid implemented by Ireland to Apple
Decision date | 30/08/2016
Final decision | Letter to the Member State - working language en
Press release | IP/16/2923
Member State | Belgium
Case | SA.37667 - Excess Profit exemption in Belgium – Art. 185§2 b) CIR92
Decision date | 11/01/2016
Final decision | Letter to the Member State - working language en
Press release | IP/16/42
Member State | The Netherlands
Case | SA.38374 - State aid implemented by the Netherlands to Starbucks
Decision date | 21/10/2015
Final decision | Letter to the Member State - working language en
Press release | IP/15/5880
Member State | Luxembourg
Case | SA.38375 - State aid which Luxembourg granted to Fiat
Decision date | 21/10/2015
Final decision | Letter to the Member State - working language en
Press release | IP/15/5880
Open formal investigations
Member State | The Netherlands
Case | SA.46470 - Possible State aid in favour of Inter IKEA
Decision date | 18.12.2017
Final decision | Letter to the Member State - working language en
Press release | IP/17/5343
Member State | The Netherlands
Case | SA.51284 - Alleged aid to Nike
Decision date | 10.01.2019
Final decision | Letter to the Member State - working language en
Press release | IP/19/322
Member State | Luxembourg
Case | SA. 50400 - Alleged aid to Huhtamäki
Decision date | 07.03.2019
Final decision | Letter to the Member State - working language en
Press release | IP/19/1591
Member State | Belgium
Case | SA.53964 to SA.54002 - Excess Profit Exemption
Decision date | 16.09.2019
Final decision | N/A
Press release | IP/19/5578
Previous decisions
The Commission has in the past adopted numerous decisions on tax planning practices, which provide precedents in the ongoing investigations.
- Aid C 55/01 - Aland Island Captive Insurance Companies, Finland (Harmful Measure: C 008) - OJ L 329/2002
- Aid C 48/01 - Vizcaya Coordination Centres, Spain (Harmful Measure: A 004) - OJ L 31/2003
- Aid C 47/01 - Control and Coordination Centres, Germany (Harmful Measure: AAM 019) - OJ L 177/2003
- Aid C 50/01 - Finance Companies, Luxembourg (Harmful Measure: B 003) - OJ L 153/2003
- Aid C 49/01 - Coordination Centres, Luxembourg (Harmful Measure: A 007) - OJ L 170/2003
- Aid C 16/02 - Trieste Financial Services and Insurance Centre, Italy (Harmful Measure: B 002) - OJ L 91/2003
- C 46/01 - Central Corporate Treasury Companies, France (Measure not considered harmful by the Group) - OJ L 330/2003
- C 51/01 - International Financing Activities, The Netherlands (Harmful Measure: B 004) - OJ L 180/2003
- Aid C 15/02 - Coordination Centres, Belgium (Harmful Measure: A 001) - OJ L 282/2003
- Aid C 54/01 - Companies with Foreign Income, Ireland (Harmful Measure: E 007) - OJ L 204/2003
- Aid C 45/01 - Headquarters and Logistic Centres, France (Harmful Measure: A 006) - OJ L 23/2004
- Aid C 53/01 - Gibraltar Qualifying Companies, UK (Harmful Measure: B 013) - OJ L 29/2005
- Aid C 30/02 - Tax Ruling for US Foreign Sales Corporations, Belgium (Harmful Measure: Z 001) - OJ L 23/2004
- Aid C 66/02 - Gibraltar Corporate Tax Reform, UK (Measure not examined by the Group but replacing the Exempt and Qualifying Companies schemes) - OJ L 85/2005
- Aid C 3/06 - Exempt Holdings and Billionaire Holdings, Luxembourg (Harmful Measure: A 013) - OJ L 366/2006
Guidance
- Commission Notice on the notion of State aid pursuant to Article 107(1) TFEU
- Working paper on state aid and tax rulings
- Commission Notice on the application of the State aid rules to measures relating to direct business taxation (repealed)
Related information
The Commission's work in the area of tax rulings was also closely followed by the European Parliament's Special Committee on Tax Rulings and Measures Similar in Nature or Effect ("the TAXE Committee").
Special Committee on Tax Rulings and Measures Similar in Nature or Effect (TAXE 1) report