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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)

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)

Decision (EU) 2025/2402 · Decision · 2 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

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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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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