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Fictional interest payments and abuse of European Tax Law: new state aid challenges?
12 March 2019In a little more than one week we saw a series of judgements and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of direct taxation. -
Clarifying the scope of selectivity: how to (Auto)grill a commission decision on fiscal State aid?
23 December 2016The European Union’s Court of Justice finally rendered its judgement in the famous Banco Santander and Autogrill cases on 21 December 2016. For state aid specialists and tax lawyers this decision was bound to be a landmark case whatever way it would turn out. -
Could I please get a fiat for the price of my Frappuccino?
27 October 2015Today the European Commission released its first set of decisions on corporate tax rulings, which it has investigated for over a year. Starbucks Manufacturing EMEA and Fiat Finance and Trade were the first test cases where final decisions have been issued.
Latest blog articles by Raymond Luja
