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Case Law
/
IKEA
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🇳🇱
Netherlands
Authority Win
Inter IKEA Systems B.V. (SA.46470) – Extension of the formal investigation procedure (C(2020) 2597 final)
2020
European Commission (DG Competition)
Topics
State Aid
transfer-pricing
APA
Intangibles & IP
IP-valuation
franchise
Royalties
intercompany-loan
interest-deduction
amortisation
Netherlands
European-Union
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Official Sources
European Commission decision C(2020) 2597 final (30 April 2020) – Extension of the formal investigation, SA.46470
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Official Journal notice (2020/C 228/02) – Extension of the formal investigation (SA.46470)
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European Commission decision C(2017) 8753 final (18 December 2017) – Opening decision, SA.46470
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European Commission press release IP/17/5343 (18 December 2017) – Commission opens in-depth investigation
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MNE Tax – EU Commission releases decision extending scope of State aid investigation into IKEA’s Dutch taxation
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EU Law Live – Extended investigation into State aid for Inter IKEA in the Netherlands
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