ALERTS: STATE AID - EUROPEAN UNION - IRELAND - ADVANTAGE - ANNULMENT - TAXES - RECOVERY - SANCTIONS - COMPETITION POLICY

Annulment: The General Court of the European Union annuls the European Commission’s decision on Irish tax rulings, which required the recovery of EUR 13 billion, finding that the Commission failed to demonstrate the existence of an advantage (Apple)

On 15 July 2020, the Court of First Instance of the European Union delivered its judgment in the case of Ireland's tax rescriptions in favour of Apple (Joined Cases T-778/16 - Ireland v. European Commission and T-892/16 - Apple Sales International and Apple Operations Europe v. European Commission).. In a judgment that is rather severe for the Commission, the Court of First Instance of the European Union rules that the decision of 30 August 2016 should be annulled. on the State aid granted by Ireland to Apple on the ground that the Commission has failed to demonstrate to the requisite legal standard the existence of an advantage within the meaning of Article 107(1) TFEU. More specifically, the Court of First Instance strongly condemns the method used by the Commission to demonstrate

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  • L’actu-concurrence (Paris)

Quotation

Alain Ronzano, Annulment: The General Court of the European Union annuls the European Commission’s decision on Irish tax rulings, which required the recovery of EUR 13 billion, finding that the Commission failed to demonstrate the existence of an advantage (Apple), 15 July 2020, Concurrences N° 3-2020, Art. N° 95819, www.concurrences.com

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