Fiat Chrysler Finance Europe and Ireland v Luxembourg
The case involves two appeals by Fiat Chrysler Finance Europe (formerly Fiat Finance and Trade Ltd) and Ireland, challenging the General Court's decis…
Document Category: Transfer Pricing Case Summaries
3M Company v Commissioner of Internal Revenue: Case Summary
This case involved the 3M Company and its subsidiaries (collectively referred to as the “3M consolidated group”) disputing a section 482 adjustmen…
3M Company v Commissioner of Internal Revenue: Judgment
This case involved the 3M Company and its subsidiaries (collectively referred to as the “3M consolidated group”) disputing a section 482 adjustmen…
Lexel AB v Sweden (Skatteverket) – Case C‑484/19
In Lexel AB v Skatteverket (Case C‑484/19), the Court of Justice of the European Union (CJEU) ruled that Swedish tax legislation, which denied Lexel…
Cadbury Schweppes vs UK – EU Case C-196/04
The Cadbury Schweppes case is a seminal ruling in the context of the European Union’s freedom of establishment and the limitations on Member States'…
X BV v Netherlands (Staatssecretaris van Financiën) – Case C-585/22
This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…
Denmark vs EAC
This case revolves around whether the taxable income of H1 and H2 should be increased under Denmark’s Tax Assessment Act, Section 2, by reclassifyin…