The Starbucks group is the biggest world coffeehouse chain.

Last June the Commission released a partial decision on the possible illegality of the tax agreement between the company Starbucks Manufacturing EMEA (hereinafter referred as „Starbucks Manufacturing BV“) and the Netherlands. The Commission expresses doubts concerning the tax agreement in the sphere of transfer prices (so-called APA) and it believes that the Netherlands, as a result of approving the incorrect transfer prices, provided to Starbucks an unjustified state support. The government of the Netherlands entered protest against this information and it says that the agreement concluded with Starbucks meets international standards from the standpoint of transfer prices and that it is thus not a state support.

For the present, the Commission´s decision is not final. It is a partial decision whereas the Netherlands is further entitled to express itself and to dispel the fear of the European Commission.

The Commission also gives a clear sign to countries which, with respect to the inflow of investment by multinational concerns, would not proceed according to the arm´s length principle, that they will, similar like the Netherlands or Luxembourg, face a review.