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The Apple, Amazon, Starbucks and Fiat cases show an ever increasing influence of EU law on taxation. The European Commission has even announced more investigations in the future.

Detail Summary
Date 9 January 2015
Time 13:00 -18:00
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The influence of EU law on taxation has taken a new direction now that the European Commission has started state aid investigations into the use of transfer pricing rules in the Apple, Amazon, Starbucks and FIAT cases. With more cases to come, which could also cover tax mismatches and IP boxes, the EU influence on tax law, and on the BEPS discussion in particular, will be greater than ever.


  • Prof. dr. Raymond Luja
  • Prof. dr. Dennis Weber



  • Dr. Ramon Dwarkasing (Dwarkasing & Partners / Maastricht University)
  • Alexia Kardachaki (ACTL / Meijburg & Co)
  • Prof. dr. Raymond Luja (Maastricht University / Loyens & Loeff)
  • Dr. Claire Micheau (European Commission)
  • Dr. Rita Szudoczky (Vienna University of Economics and Business)
  • Dr. Mario Tenore (Maisto e Associati)
  • Prof. dr. Peter Wattel (ACTL / Netherlands Supreme court)
  • Prof. dr. Dennis Weber (ACTL / Loyens & Loeff)



This conference is a co-operation between the Maastricht Centre for Taxation (MCT) of Maastricht University and the Amsterdam Centre for Tax Law (ACTL) of the Faculty of Law of the University of Amsterdam.

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