CASE COMMENTS: STATE AID - EUROPEAN UNION - TAX RULING - SELECTIVE ADVANTAGE - PROOF

Tax ruling: The General Court of the European Union annuls a decision of the European Commission on Irish tax rulings for lack of evidence of an advantage (Apple)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Continuation of the saga of tax ruling / tax rescripts and state aid cases. After the annulment of the 'excess profits' decision (Belgium - judgment under appeal and annulled decision in the process of being overturned) and the 'Starbucks' decision (Netherlands - no overhaul in sight), it is now the turn of the 'Apple' decision to be annulled by the Court of First Instance, a judgment which was immediately appealed by the Commission (as was that of Fiat against the judgment dismissing an action against the decision relating to a rescript from Luxembourg). We are therefore at an intermediate stage: the Tribunal has expressed itself widely. Now it is the

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Authors

  • Sheppard, Mullin, Richter & Hampton (Brussels)
  • Sheppard, Mullin, Richter & Hampton (Brussels)

Quotation

Jacques Derenne, Caterina Romagnuolo, Tax ruling: The General Court of the European Union annuls a decision of the European Commission on Irish tax rulings for lack of evidence of an advantage (Apple), 15 July 2020, Concurrences N° 4-2020, Art. N° 97653, pp. 184-189

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