The EU General Court annuls the Commission's decision regarding the Irish tax rulings in favor of a Big Tech company (Apple)

European Union , General Court of the

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15 Jul 2020

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

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References

EU General Court, Apple, Press release No. 90/20, 15 July 2020

EU General Court, Apple, Cases T‑778/16 and T‑892/16, 15 July 2020

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

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General Court of the European Union
General Court of the European Union (Luxembourg)

Luxembourg 61 contributions 29061 visits

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

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