
Article 1 
The advanced pricing arrangement entered into by the Netherlands on 28 April 2008 with Starbucks Manufacturing EMEA B.V., which enables the latter to determine its corporate income tax liability in the Netherlands on a yearly basis for a period of 10 years, constitutes aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union that is incompatible with the internal market and that was unlawfully put into effect by the Netherlands in breach of Article 108(3) of the Treaty.
Article 2 

(1) The Netherlands shall recover the incompatible and unlawful aid referred to in Article 1 from Starbucks Manufacturing EMEA B.V.
(2) Any sums that remain unrecoverable from Starbucks Manufacturing EMEA B.V., following the recovery described in the preceding paragraph, shall be recovered from Starbucks Corporation.
(3) The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
(4) The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Article 3 

(1) Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
(2) The Netherlands shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Article 4 

(1) Within two months following notification of this decision, the Netherlands shall submit information regarding the methodology used to calculate the exact amount of aid.
(2) The Netherlands shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted referred to in Article 1 has been completed. It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Article 5 
This Decision is addressed to The Netherlands.
Done at Brussels, 21 October 2015.
For the Commission
Margrethe VESTAGER
Member of the Commission