Commission Decision (EU) 2025/2402 of 28 November 2024 on tax rulings SA.38374 (2014/C) (ex 2014/NN) (ex 2014/CP) – Netherlands, alleged aid to Starbucks (notified under document C(2024) 8566)

CELEX: 32025D2402
Document type: DEC
Sector: Legislation
Date of document: 2024-11-28
In force since: 2024-11-28
Status: In force
ELI: http://data.europa.eu/eli/dec/2025/2402/oj

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Article 1

With the contested advance pricing agreement issued by the tax administration of the Kingdom of the Netherlands on 28 April 2008, the Kingdom of the Netherlands did not confer aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union to Starbucks Manufacturing EMEA bv.

Article 2

This Decision is addressed to the Kingdom of the Netherlands.

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