Apple: One Case to Rule Them All* Some cases just have it all; the Apple case is one of them. First, size: at more than thirteen billion euros, the recovery order Ireland had to enforce dwarfed the previously biggest one (EDF, at around one billion euros). Second, international political implications: the case ignited transatlantic tensions between the EU and the USA, both under President Obama and, less elegantly, under President Trump. Third, domestic political implications: Ireland was stuck between a rock and a hard place, having to justify resisting the temptation of accepting the Apple “windfall” in order to defend the integrity of its tax system. Finally, legal complexity: the Apple case was the flagship of the Commission’s ongoing wave of fiscal state aid investigations
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The EU General Court overturns the Commission’s biggest State aid recovery order worth over €13 billion in tax advantages (Apple)
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