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The Irish tax ruling in July went in Apple’s favor, with the court finding that the European Union had failed to prove that the tax deal Ireland offered to Apple was illegal, and therefore the company did not owe €13B ($15B) in back taxes.
It was widely predicted at the time that the EU would appeal the case. However, the deadline for doing so is this Friday, September 25, and so far no appeal has been lodged…
The EU said at the time that the ruling was inconsistent with similar cases involving Fiat and Starbucks, and that it was considering “possible next steps.”
Today’s judgment by the General Court annuls the Commission’s August 2016 decision that Ireland granted illegal State aid to Apple through selective tax breaks. We will carefully study the judgment and reflect on possible next steps […]
In previous judgments on the tax treatment of Fiat in Luxembourg and Starbucks in the Netherlands, the General Court confirmed that, while Member States have exclusive competence in determining their laws concerning direct taxation, they must do so in respect of EU law, including State aid rules. Furthermore, the General Court also confirmed the Commission’s approach to assess whether a measure is selective and whether transactions between group companies give rise to an advantage under EU State aid rules based on the so-called ‘arm’s length principle’.
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