Nike European Operations Netherlands and Converse Netherlands v Commission: ECFI 14 Jul 2021

Judgment – State aid – Aid implemented by the Netherlands in favour of Nike – Tax rulings – Decision to initiate the formal investigation procedure – Arm’s length principle – Advantage – Selective nature – Equal treatment – Good administration – Inadequate preliminary examination – Serious difficulties – Obligation to state reasons

Citations:

T-648/19, [2021] EUECJ T-648/19

Links:

Bailii

Jurisdiction:

European

Administrative

Updated: 02 June 2022; Ref: scu.668051