Following tip-offs from investigative journalists, the European Commission has discovered that certain EU Member States have allegedly granted multinationals, such Apple, Amazon, Starbucks, and Fiat, secret tax breaks worth over 15 billion euros. Under EU state aids rules, individual fiscal advantages that distort competition within the EU internal market must be recovered from their beneficiaries.This talk analyses this key development in international taxation under the lens of EU state aids law and assesses the challenges recently brought against the European Commission’s decisions before the Court of Justice of the European Union.
Amedeo Arena is Associate Professor of European Union Law at the University of Naples “Federico II” School of Law and is currently Visiting Researcher at the University of California Berkeley School of Law. Professor Arena published extensively on the European Tax Rulings Saga and served as Rapporteur on that topic to the Committee on European Affairs of the New York City Bar Association.
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