Actually, it is the first investigation under commissioner Vestager („the European tax lady”, as the US president called her) ending with the verdict „the arrangement is not illegal!”.
A very anticlockwise move, strange enough to see that it „comes a week before Vestager plans to meet U.S. officials and politicians in Washington amid criticism that EU investigations have often targeted successful American companies” (as Bloomberg noted).
But variations on the same … trend could appear anytime. Clockwise or anticlockwise, the trend is already known, the movie is the same.
The Curious Case of Benjamin Button, sorry of SA. 38945 is just another political button pressed by Brussels to deliver the picture of the EU integration stage, where a European Minister of Finance will give certificates for what is good or bad for the common (and less national) interest!
For the technical buttons we are expecting the public version of the final decision. Until then, be wise and … BEPS – Be Prepared to Switch your tax approach, as we used to say at TPS!