Document Type
Article
Publication Date
11-2024
Abstract
On September 10 the EU’s Court of Justice issued its long-awaited decision in the Apple state aid case. Surprisingly, it reversed the EU’s General Court decision and held that the European Commission was correct in finding that Ireland had provided prohibited state aid to Apple, and therefore Apple must pay Ireland the €13 billion in taxes that it would have paid but for the illegal subsidy. This state aid case, the largest in the EU’s history, highlights significant issues about the legal governance of corporate tax. This article examines the notable features of the Court ruling, then outlines why we believe the Court erred in its ruling. Next, it outlines Apple’s post-stateless structure via Ireland and considers how the current Irish regime is affected by pillar 2. The final section discusses some implications for the EU and corporate tax.
Recommended Citation
Avi-Yonah, Reuven S. and Nessa Ní Chasaide. "Should Ireland Have Taxed Apple?" Tax Notes International 116, no. 7 (2024): 1109.
Comments
Reprinted with the permission of Tax Analysts.