The Netherlands I : Fiscal Unity, Groupe Steria's Per-Element Approach and Currency Losses Relating to a Non-Resident Subsidiary (C-399/16[X NV]); Starbucks and State Aid (T-760/15 and T-636/16)

OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

Pinto Nogueira, João Félix, (2020)

Taxation of Intra-Group Interest, State Aid and De Facto Selectivity

Luja, Raymond, (2009)

Tax Rulings as State Aid — Part 4 : Whose Arm's-Length Standard?

Mason, Ruth, (2017)