The Irish Apple state aid case and the US electoral candidates respective tax policies are among the recent developments reviewed by Tim Sarson (KPMG).
ECJ overturns the General Court’s decision in the Irish State Aid case
A decision eight years in the making on 10 September 2024 the European Court of Justice of the CJEU (ECJ) set aside an earlier judgment of the General Court and confirmed that Ireland did indeed grant unlawful state aid totalling €13bn via transfer pricing rulings granted to a multinational enterprise (MNE) group.
In 2020 the General Court annulled the European Commission (EC) 2016 finding that Ireland had granted unlawful state aid to the MNE group. The EC appealed this decision and in November 2023 the Advocate General (AG) issued an opinion concluding that the General Court’s ruling was flawed and should be set aside.
In line with the AG’s opinion the...
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The Irish Apple state aid case and the US electoral candidates respective tax policies are among the recent developments reviewed by Tim Sarson (KPMG).
ECJ overturns the General Court’s decision in the Irish State Aid case
A decision eight years in the making on 10 September 2024 the European Court of Justice of the CJEU (ECJ) set aside an earlier judgment of the General Court and confirmed that Ireland did indeed grant unlawful state aid totalling €13bn via transfer pricing rulings granted to a multinational enterprise (MNE) group.
In 2020 the General Court annulled the European Commission (EC) 2016 finding that Ireland had granted unlawful state aid to the MNE group. The EC appealed this decision and in November 2023 the Advocate General (AG) issued an opinion concluding that the General Court’s ruling was flawed and should be set aside.
In line with the AG’s opinion the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
