State Aid Assessment: Impact of the Recent GC Jurisprudence in Cases T-760/15 and T-636/16 (Starbucks), T-755/15 and T-759/15 (Fiat) and T-778/16 and T-892/16 (Apple)

• Jurisdiction: European Union
• Year: 2021
• Author: Hein Vermeulen

Speaker

Prof. Dr. Hein Vermeulen is professor of Tax Law at the Amsterdam Law School of the University of Amsterdam, where he is the chair of the Department of Tax Law and where he lectures on European and International Tax Law.

Hein is also a Member of the Editorial Board of the IBFD’s Journal Articles collection Derivatives & Financial Instruments, Vakstudie Nieuws and author of Highlights & Insights on European Taxation, Kluwer Law International.

He studied law with a specialization in tax law in Amsterdam and obtained a doctorate in tax law at the University of Amsterdam with a dissertation on the cutting edge of tax law, civil law and administrative law. In addition, Hein also works for the EU Direct Tax Group (EUDTG) of PwC in Amsterdam.

Topic

In his e-presentation, Professor Hein Vermeulen meticulously delves into the intricacies of the General Court of the European Union's recent jurisprudence, particularly focusing on landmark cases involving multinational corporations such as Starbucks, Fiat, and Apple. With a keen eye for legal analysis, he skillfully assesses the evolving landscape of State aid risks in the wake of these pivotal cases, shedding light on their implications for both member states and multinational corporations.

One of the fundamental pillars of Professor Vermeulen's presentation revolves around the arm's length principle and its profound significance in the assessment of State aid. With utmost clarity, he elucidates the intricate meaning and practical applications of this principle, emphasizing its crucial role in determining the legality of financial assistance provided by member states to multinational companies.

Moreover, Professor Vermeulen expertly navigates the realm of pending State aid cases, providing a comprehensive overview of their intricacies and potential outcomes. Drawing upon his profound knowledge of the subject matter, he critically examines the nuanced details and legal arguments of these cases, offering astute predictions regarding their resolutions.

Throughout his e-presentation, Professor Vermeulen's analysis is marked by a rigorous and balanced approach, drawing upon both legal doctrine and...