28/11/2024 (Agence Europe) – On Thursday 28 November, the European Commission announced that it had closed three in-depth investigations into the granting of transfer pricing tax rulings by Luxembourg to Fiat (see EUROPE 11415/1) and Amazon (see EUROPE 11876/13) and by the Netherlands to Starbucks (see EUROPE 11415/1). This decision is a follow-up to judgments handed down by: - the Court of Justice of the European Union for Amazon in December 2023 (see EUROPE 13314/33) and for Fiat in November 2022 (see EUROPE 13059/14); - the EU General Court for Starbucks in September 2019 (see EUROPE 12334/11). According to these judgments, the rulings at issue did not grant the companies concerned selective tax advantages contrary to EU state aid rules. (MB)