On 7 March 2019, the European Commission (EC) announced the opening of an in-depth State aid investigation in a number of tax rulings granted by Luxembourg to Huhtamäki. This decision is another important decision in a range of decisions dealing with the taxation of intra-group financing activities. A brief explanation of the decision can be found via this link.
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- Non-confidential version of the EC’s State aid opening decision in GDF Suez published
- Law implementing recovery procedure with regard to the Belgian excess profit provision adopted
- European Commission takes the next step in its EU-wide State aid review of tax ruling practices
- European Commission publishes decision to investigate the Belgian excess profit provision
- European Commission announces final State aid decision on financing income exemption within the UK’s CFC rules