On July 15, 2020, the European Union’s second- highest court, the General Court (the “Court”), annulled the 2016 decision of the European Commission (the “Commission”) ordering Ireland to recover €13 billion (€14.3 billion with interest) in back-taxes from Apple which the Commission considered to be illegal State aid. [1] The Court ruled that the Commission had not proven to the required standard that Ireland had granted any selective advantage to Apple. [2] The Apple judgment, which annuls the Commission’s largest ever State aid recovery order, follows a similar annulment in Starbucks in 2019 [3] and represents a further setback to Competition Commissioner Margrethe Vestager’s strategy of using EU Sate aid rules to target what are perceived to be sweetheart tax deals given to multinational
The EU General Court strikes down the Commission’s decision ordering Ireland to recover €13 billion from a Big Tech company for illegal State aid (Apple)
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.