The decisions of the European General Court in the cases Starbucks and Fiat provide for some first indications as to views of the Courts of the European Union on the enforcement of EU state aid provisions in the area of transfer pricing. Nevertheless, a first look at the decisions leaves important questions unanswered; decisions may ultimately be subject to appeal before the Court of Justice of the European Union (CJEU). Hence, practitioners may be in the dark about the reach of EU state aid provisions in the area of transfer pricing for another few years.
