The EU Commission confirms the illegal granting of State aid by Ireland to a big tech firm (Apple)

Introduction Criticism against the European Commission’s State aid decisions over tax arrangements intensified following the August 2016 decision on Apple. In that decision, the Commission found Ireland to have given Apple a benefit of approximately €13bn in illegal State aid through tax rulings. The amount that Ireland is directed to recover from Apple in unpaid tax (for the period 2003–14) has inevitably raised some eyebrows. The decision on Apple followed earlier State aid decisions, in which the Commission deemed that a Netherlands tax ruling for Starbucks, a Luxembourg tax ruling for Fiat Finance and Trade and a Belgian excess profits scheme all constituted illegal state aid. Luxembourg’s tax rulings for Amazon, Engie and McDonald’s are currently being investigated by the

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Anastasios A. Antoniou, The EU Commission confirms the illegal granting of State aid by Ireland to a big tech firm (Apple), 30 August 2016, e-Competitions August 2016, Art. N° 98118

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