It is highly unlikely that the CJEU will follow Advocate General Pitruzzella’s opinion in the Apple state aid case, writes Stephen Daly (King’s College London).
On 9 November 2023 Advocate General (AG) Pitruzzella handed down his opinion in the controversial Commission v Ireland and Apple (Case C-465/20 P) case. At the heart of the case are tax rulings granted to Apple entities ASI and AOE in 1991 and 2007 which the Commission argues reduced the tax that Apple ought to have paid in Ireland (by up to €13bn) in such a manner as was contrary to the EU state aid rules. It took six years from the commencement of the Commission’s investigation before the General Court (GC) handed down its judgment in July 2020 dismissing the Commission’s case. That GC decision was appealed by the Commission with arguments heard in that appeal in May 2023. The judgment is expected sometime in...
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It is highly unlikely that the CJEU will follow Advocate General Pitruzzella’s opinion in the Apple state aid case, writes Stephen Daly (King’s College London).
On 9 November 2023 Advocate General (AG) Pitruzzella handed down his opinion in the controversial Commission v Ireland and Apple (Case C-465/20 P) case. At the heart of the case are tax rulings granted to Apple entities ASI and AOE in 1991 and 2007 which the Commission argues reduced the tax that Apple ought to have paid in Ireland (by up to €13bn) in such a manner as was contrary to the EU state aid rules. It took six years from the commencement of the Commission’s investigation before the General Court (GC) handed down its judgment in July 2020 dismissing the Commission’s case. That GC decision was appealed by the Commission with arguments heard in that appeal in May 2023. The judgment is expected sometime in...
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