Common Contracts
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Advance Pricing Agreements and the Selectivity Criterion in EU State Aid RulesApril 24th, 2017
Tiedekunta/Osasto Fakultet/Sektion – Faculty The Faculty of Law Laitos/Institution– Department Tekijä/Författare – Author Otto Härö Työn nimi / Arbetets titel – Title Advance Pricing Agreements and the Selectivity Criterion in EU State Aid Rules Oppiaine /Läroämne – Subject EU Law Työn laji/Arbetets art – Level Master´s Thesis Aika/Datum – Month and year April 2017 Sivumäärä/ Sidoantal – Number of pages 82 + XIX Tiivistelmä/Referat – Abstract The Commission of the EU has recently decided that Advance Pricing Agreement rulings (the APA rulings) that Ireland, Luxembourg and the Netherlands have granted for Apple, Fiat and Starbucks (respectively) constitute illegal State aid according to Article 107 of the Treaty on the Functioning of the European Union (TFEU). The Commission claims that the APA rulings deviate from the arm´s length principle and that they grant economic benefit for the beneficiary undertakings in a selective manner. Major part of the criticism towards the decisions conc
