On 10 September 2024, the CJEU surprised most observers by issuing a final judgment in the Apple State aid case. The judgment endorses the position taken by the European Commission back in 2016, in a way that seems hard to square with other judgments issued recently by the CJEU. This decision has made headlines outside the tax world given the magnitude of the tax at stake. Does this mark a decisive change in the way the court approaches tax State aid cases, or are the principles here confined to the slightly unusual facts in Apple?
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On 10 September 2024, the CJEU surprised most observers by issuing a final judgment in the Apple State aid case. The judgment endorses the position taken by the European Commission back in 2016, in a way that seems hard to square with other judgments issued recently by the CJEU. This decision has made headlines outside the tax world given the magnitude of the tax at stake. Does this mark a decisive change in the way the court approaches tax State aid cases, or are the principles here confined to the slightly unusual facts in Apple?
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:
