The request for a revised tax ruling
The revised tax ruling issued by the Luxembourg tax administration
The tax ruling does not change or improve the tax situation of McD Europe.
This tax ruling request was approved on the same day by the Luxembourg tax administration.
The tax ruling did not reduce the tax burden of McD Europe as in the absence of the tax ruling, McD Europe would have had the same tax burden in Luxembourg.
Initial ruling request, p. 1.
P. 4 of the request for a revised ruling.
P. 8 of the request for a revised ruling.
P. 3 of the request for a revised ruling.
Appendix 6 to the initial ruling request.
Appendix 8 to the initial ruling request.
Appendix 4 to the initial ruling request.
McDonald's corporate structure described in the initial ruling request
Luxembourg tax implications described in the initial ruling request
The Commission applied the three-step analysis to determine whether the revised tax ruling is prima facie selective.
According to the 1989 Circular, the tax administration should only grant a tax ruling when the main reason for obtaining such a ruling is not a tax benefit.
That advantage is obtained every year and on-going, when the annual tax liability is agreed upon by the tax authorities in view of that ruling.
According to McD Europe, the Commission's reasoning is based on the erroneous premise that the tax ruling commits State resources.
LNG Luxembourg transferred the receivable to LNG Supply against the LNG ZORA (see 2009 tax ruling request, Section 1).
This structure was endorsed by Luxembourg under a tax ruling granted in 2008 (which was amended a number of times).
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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