Following the General Court’s ruling in the Apple state aid case, in which the court annulled the Commission’s ruling that Ireland had granted illegal state aid to Apple through selective tax breaks and ordered Ireland to collect €13bn from Apple in unpaid taxes plus interest, the European Commission has now published its legal arguments for its appeal in the EU Official Journal.
The Commission contends that: “The General Court's failure to properly consider the structure and content of the decision and the explanations in the Commission's written submissions on the functions performed by the head offices and the Irish branches is a breach of procedure.’ Further, the court showed “contradictory reasoning, which amounts to a failure to state reasons.’ A hearing on the case is expected in the coming months.
Following the General Court’s ruling in the Apple state aid case, in which the court annulled the Commission’s ruling that Ireland had granted illegal state aid to Apple through selective tax breaks and ordered Ireland to collect €13bn from Apple in unpaid taxes plus interest, the European Commission has now published its legal arguments for its appeal in the EU Official Journal.
The Commission contends that: “The General Court's failure to properly consider the structure and content of the decision and the explanations in the Commission's written submissions on the functions performed by the head offices and the Irish branches is a breach of procedure.’ Further, the court showed “contradictory reasoning, which amounts to a failure to state reasons.’ A hearing on the case is expected in the coming months.
