On 2 July 2020, the public version of the State aid decision of the European Commission (EC) to extend the State aid investigation into the Netherlands’ tax treatment of Inter IKEA Systems BV (Systems) was made available.
In its decision to extend proceedings, the EC preliminarily concludes that the contested measures (the 2006 and 2011 APAs and the annual CIT assessments) constitute State aid. It will be necessary to wait for the final decision to see whether the EC confirms this position.
The full EUDTG newsalert can be found here.
For more insights and support, contact your local PwC advisor or Pieter Deré.