Dimitrios Kyriazis is a Post-doctoral researcher in public law at the Athens Law School, a Member of the European Banking Institute’s Associated Researchers’ Group, and a Research Fellow in Law at the New College of the Humanities (Northeastern University London), where he previously served as Head of the Law Faculty (2017-2020). He was also previously a Stipendiary Lecturer in Law at Oxford University and a Teaching Fellow in Law at UCL. He holds an LLB from the Athens Law School, as well as an MJur, an MPhil and a DPhil in Law from Oxford University.
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Apple: One Case to Rule Them All* Some cases just have it all; the Apple case is one of them. First, size: at more than thirteen billion euros, the recovery order Ireland had to enforce dwarfed the previously biggest one (EDF, at around one billion euros). Second, international political (...)
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THE BELGIAN EXCESS PROFITS CASE – A STATE AID ANTICLIMAX* Lawyers across Europe holding their breath while awaiting the General Court’s ruling on the Belgian Excess Profits case were doubtlessly disappointed. On Valentine’s Day, the General Court reminded the European Commission that “tough love” (...)
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Luxembourg, Amazon, and the State aid connection* The Commission’s opening decision: What should we make of Amazon’s ‘advance pricing agreement’ (APA) and its alleged (non-) compliance with the ‘arm’s length principle’ (ALP)? In early October 2014, the European Commission notified Luxembourg of its (...)
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The Apple state aid investigation: fiscal state aid at its best* Oddly enough, state aid has recently been making headlines. In June, the Commission decided to open three in-depth investigations into tax rulings issued by Ireland, Luxembourg and the Netherlands in relation to Apple, Fiat and (...)
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Driving in the wrong direction? The opening decision in Fiat* What are we to make of the Commission’s decision to open an in-depth investigation into the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg? In late September 2014, the Commission published its decision to open an (...)
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