The EU General Court annuls the Commission’s decision regarding the Irish tax rulings in favour of a Big Tech firm (Apple)

The General Court of the European Union annuls the decision taken by the Commission regarding the Irish tax rulings in favour of Apple* The General Court annuls the contested decision because the Commission did not succeed in showing to the requisite legal standard that there was an advantage for the purposes of Article 107(1) TFEU [1] In 2016 the Commission adopted a decision [2] concerning two tax rulings issued by the Irish tax authorities (Irish Revenue) on 29 January 1991 and 23 May 2007 in favour of Apple Sales International (ASI) and Apple Operations Europe (AOE), which were companies incorporated in Ireland but not tax resident in Ireland. The contested tax rulings endorsed the

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

Quotation

General Court of the European Union, The EU General Court annuls the Commission’s decision regarding the Irish tax rulings in favour of a Big Tech firm (Apple), 15 July 2020, e-Competitions July 2020, Art. N° 95815

Visites 663

All issues

  • Latest News issue 
  • All News issues
  • Latest Special issue 
  • All Special issues