(September 30, 2014)

Updated on October 1, 2014


On September 30, 2014, the European Commission published non-confidential versions of two decisions taken on 11 June 2014 to open in-depth investigations into transfer pricing arrangements on corporate taxation of Apple in Ireland and Fiat Finance and Trade in Luxembourg.


Click here to be forwarded to the decision concerning Apple (in English) and click here to be forwarded to the decision concerning Fiat Finance and Trade (in French) as they are published on the competition website of the European Commission, which will open in a new window.




On September 30, 2014 a reaction of the Government of Luxembourg to the publication of the decision by the European Commission was published on the website of the Luxembourg Ministry of Finance. In this reaction the Luxembourg Government a.o. states the following:

“The publication itself is a mere formal step in the procedure. The text published contains no new elements. Luxembourg has submitted all requested information to the Commission and is fully cooperating with the Commission in the investigation. It is confident that the allegations of State aid in this case are unsubstantiated and that it will be able to convince the Commission in due time of the legitimacy of the tax ruling concerned.”






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