The EU General Court considers that the Commission did not succeed to show to the requisite legal standard that the tax rulings entailed a selective advantage and annuls its decision (Apple)

On 15 July the General Court (‘GC’) delivered its judgment concerning the appeals lodged by Ireland, on the one hand, and Apple Sales International (‘ASI’) and Apple Operations Europe (‘AOE’) (together, ‘Apple’), on the other, against a Commission decision finding the Irish tax rulings granted to Apple to be illegal and incompatible State aid (Cases T-778/16 and T-892/16). According to the Commission, the advance tax rulings granted to Apple in 1991 and 2007 constituted State aid because they entailed a selective advantage that was not available to other companies. The Commission ordered recovery of unpaid tax in the amount of 13 billion euro. The GC considered that the Commission did not succeed to show to the requisite legal standard that there was a selective advantage for the purposes

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Rita Leandro Vasconcelos, The EU General Court considers that the Commission did not succeed to show to the requisite legal standard that the tax rulings entailed a selective advantage and annuls its decision (Apple), 15 July 2020, e-Competitions July 2020, Art. N° 101047

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