---
title: "The European Commission's investigation concludes: Amazon, Fiat, and Starbucks did not receive illegal tax benefits"
type: "News"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/news/220932668.md"
description: "The European Commission has completed its investigation into state aid for Amazon, Fiat, and Starbucks, confirming that these companies did not receive tax benefits that violate EU rules. Previously, the Commission had pointed out issues with the tax rulings received by these companies, but the relevant decisions were overturned by the EU Court. The investigation showed that if tax rulings only confirm compliance with tax laws, they do not constitute a problem; however, if they provide selective advantages to specific companies, they may violate the rules"
datetime: "2024-11-28T12:29:02.000Z"
locales:
  - [zh-CN](https://longbridge.com/zh-CN/news/220932668.md)
  - [en](https://longbridge.com/en/news/220932668.md)
  - [zh-HK](https://longbridge.com/zh-HK/news/220932668.md)
---

> 支持的語言: [简体中文](https://longbridge.com/zh-CN/news/220932668.md) | [English](https://longbridge.com/en/news/220932668.md)


# The European Commission's investigation concludes: Amazon, Fiat, and Starbucks did not receive illegal tax benefits

According to the Zhitong Finance APP, the European Commission announced on Thursday that it has completed its investigation into the state aid granted by Luxembourg and the Netherlands in the form of tax rulings to Amazon (AMZN.US), Fiat, and Starbucks (SBUX.US), confirming that these companies did not receive selective tax advantages in violation of EU state aid rules. Previously, the European Commission pointed out in 2015 and 2017 that the tax benefits provided by Luxembourg to Fiat and Amazon, and by the Netherlands to Starbucks, violated EU state aid rules, but these decisions were subsequently overturned by the EU Court.

Since 2013, the European Commission has been investigating tax rulings made by member states under EU state aid rules. The EU state aid rules state that if a tax ruling merely confirms that a tax arrangement complies with relevant tax regulations, it does not constitute a problem; however, tax rulings that provide selective advantages to specific companies may distort competition within the EU single market, thereby violating the rules.

Specifically, in October 2015, the European Commission found that a tax ruling issued by Luxembourg in 2012 provided a selective advantage to Fiat, improperly reducing its tax burden by €20 million to €30 million since 2012. However, in November 2022, the European Court overturned the ruling that upheld the Commission's decision, stating that the Commission used incorrect parameters in its investigation.

Similarly, in October 2015, the European Commission also found that a tax ruling issued by the Netherlands in 2008 provided a selective advantage to Starbucks, improperly reducing Starbucks' tax burden by €20 million to €30 million since 2008. However, in September 2019, the General Court annulled the Commission's decision, stating that the Commission failed to prove that the Netherlands provided a selective advantage to Starbucks through the tax ruling.

Additionally, in October 2017, the European Commission pointed out that a tax ruling issued by Luxembourg in 2003 (extended in 2011) improperly reduced Amazon's tax payments in Luxembourg by approximately €250 million. However, in May 2021, the General Court annulled the Commission's decision, stating that it failed to prove the existence of a selective advantage. In December 2023, the court reaffirmed this annulment decision

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- [Starbucks (SBUX.US)](https://longbridge.com/zh-HK/quote/SBUX.US.md)
- [Amazon (AMZN.US)](https://longbridge.com/zh-HK/quote/AMZN.US.md)

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