Nike: New State aid investigation into Dutch Ruling practice

Nike: New State aid investigation into Dutch Ruling practice

11 January 2019

On 10 January 2019, the European Commission (“EC”) opened a formal State aid investigation into tax rulings granted by the Dutch tax authorities (“DTA”) to two Nike group companies. The EC wishes to examine whether DutchCo’s were given, as a result of the tax rulings granted by DTA, a selective advantage that distorted competition within the EU’s internal market, in breach of EU state aid rules.