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THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,Having called on interested parties to submit their comments pursuant to the provision(s) cited abovenote and having regard to their comments,Whereas:
HAS ADOPTED THIS DECISION:
Article 1#
With the contested tax rulings issued by the Luxembourg tax authorities on 30 March 2009 and 17 September 2009 in favour of McD Europe Franchising, S.à.r.l., Luxembourg did not misapply the Luxembourg – US double taxation treaty and these tax rulings therefore do not constitute aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union on this basis.
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