On 24 September the General Court handed down its judgements in two high-profile cases involving state aid investigations into rulings granted by the Dutch and Luxembourg tax authorities concerning transfer pricing aspects involving IP and financing activities, respectively. While the General Court sided with the Commission in the Luxembourg case and concluded that the ruling was indeed state aid, it concluded that there was no state aid involved in the Dutch case. Both decisions are subject to appeal.
Anja Taferner, Executive Director, International Tax, and Fernando Longares, Tax Partner, Transfer Pricing, will discuss the judgements and what they may mean for Luxembourg companies involved in licensing and/or financing activities.
EY
EY
35E Avenue John F. Kennedy
1855 Luxembourg
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