The European Commission applies a "private tax-payer test" for State aid (Apple APA)

A 'private tax-payer test' for State aid? ... or how the Commission is not getting it (about the Apple APA case)* Thanks to @Detig's twitter encouragement, I have finally set out to read the recently released 11 June 2014 Decision of the European Commission SA.38373 in the case of alleged Irish aid to Apple due to the treatment of its advanced pricing arrangements (APAs). Generally, this is a case that pushes the boundaries of State aid law as tax sovereignty is concerned and may force some interesting developments. However, in the particulars, its seems that some of the foundations of the Commission's position are rather shaky. In my view, one of the points where the Commission's logic is particularly flimsy comes when it tries to justify the application of the private

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Albert Sánchez Graells, The European Commission applies a "private tax-payer test" for State aid (Apple APA), 11 June 2014, e-Competitions Bulletin June 2014, Art. N° 69347

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