Does the CJEU’s judgment in Apple signify a major shift in tax State aid cases? Or is Apple likely to be a one-off? Amaury de Galbert and Dominic Robertson (Slaughter and May) investigate.
1. What has the CJEU decided in Apple?
On 10 September 2024 the CJEU set aside the judgment of the General Court of the European Union (GCEU) dated 15 July 2020 (Ireland and others v European Commission (Case T-778/16 and Case T-892/16)) and upheld the 30 August 2016 Commission decision (European Commission Decision (EU) 2017/1283 on State aid SA.38373 (2014/C)). In its 2016 decision the Commission determined that rulings granted by Ireland on the appropriate profit allocation to the Irish branches of Apple Sales International (ASI) and Apple Operations Europe (AOE) amounted to €13bn of illegal State aid that Ireland should recover from Apple.
The Advocate General (Pitruzzella) previously advised on 9 November...
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Does the CJEU’s judgment in Apple signify a major shift in tax State aid cases? Or is Apple likely to be a one-off? Amaury de Galbert and Dominic Robertson (Slaughter and May) investigate.
1. What has the CJEU decided in Apple?
On 10 September 2024 the CJEU set aside the judgment of the General Court of the European Union (GCEU) dated 15 July 2020 (Ireland and others v European Commission (Case T-778/16 and Case T-892/16)) and upheld the 30 August 2016 Commission decision (European Commission Decision (EU) 2017/1283 on State aid SA.38373 (2014/C)). In its 2016 decision the Commission determined that rulings granted by Ireland on the appropriate profit allocation to the Irish branches of Apple Sales International (ASI) and Apple Operations Europe (AOE) amounted to €13bn of illegal State aid that Ireland should recover from Apple.
The Advocate General (Pitruzzella) previously advised on 9 November...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
