Next episode in the “tax rulings” saga: Court of Justice confirms Commission decision requesting recovery of EUR 13 million from Apple
Today, the Court of Justice delivered its judgment in the case of Commission v Ireland and Others (C-465/20 P) confirming a decision from the Commission finding State aid had been granted in tax rulings issued by Ireland in favour of Apple.
In 2016, the European Commission decided that companies belonging to the Apple Group had, from 1991 to 2014, received tax advantages that constituted State aid granted by Ireland. That aid related to the tax treatment of profits generated by Apple’s activities outside the United States.
In 2020, the General Court annulled the Commission’s decision, holding that the Commission had not sufficiently established that those companies enjoyed a selective advantage. On appeal by the Commission, the Court of Justice sets aside the judgment of the General Court and gives final judgment in the matter, confirming the Commission’s decision.
In particular, the ECJ concluded that the GC erred when it ruled that the Commission’s primary line of reasoning was based on erroneous assessments of normal taxation under the Irish tax law applicable in the case, and when it upheld the complaints raised by Ireland and Apple regarding the Commission’s factual assessments of the activities of the Irish branches of Apple and of activities outside those branches.
For further information, see the Court of Justice’s judgment.