The EU General Court annuls the Commission’s decision that Ireland had granted illegal state aid of at least €13bn (Apple)

In July 2020, the EU General Court annulled the European Commission’s decision that Ireland had granted illegal state aid of at least €13bn to Apple through two tax rulings. The General Court’s judgment in the Apple case was one of the most keenly awaited judgments in the area of state aid. What are the key economic issues raised by the General Court in this case? More generally, how can multinational companies and national tax authorities mitigate state aid risks? In June 2014, the European Commission began three in-depth investigations to examine whether rulings granted by tax authorities in Ireland, the Netherlands and Luxembourg comply with state aid rules. The rulings in question set out how the level of corporate income tax to be paid by Apple, Starbucks and Fiat Finance and Trade

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

Authors

Quotation

Aleksei Matiushenko, Nicole Robins, The EU General Court annuls the Commission’s decision that Ireland had granted illegal state aid of at least €13bn (Apple), 15 July 2020, e-Competitions July 2020, Art. N° 100723

Visites 55

All issues

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