Luxembourg has taken note of the decision of the European Commission in the HUHTAMAKI case.
The mere opening of an in-depth investigation by the Commission does not prejudge the outcome of said investigation.
Luxembourg considers that it did not grant HUHTAMAKI state aid incompatible with the internal market within the meaning of Article 107 (1) of the Treaty on the Functioning of the European Union.
Luxembourg will analyze the opening decision with due diligence and send its comments in due time to the European Commission, in accordance with the applicable procedure.
It should be noted that the Commission's decision refers to three tax rulings dating back to 2009, 2012 and 2013. Since then, significant tax law reforms have been implemented in Luxembourg. Luxembourg is fully committed to the OECD's BEPS project, in the spirit of the level playing field. Through the law of 21 December 2018, Luxembourg has implemented Council Directive (EU) 2016/1164 of 12 July 2016 establishing rules to combat tax avoidance practices ("ATAD 1").
Luxembourg shares the Commission's objective of combating tax evasion and will cooperate fully with the Commission during its investigation.
Release issued by the Ministry of Finance