The Resource Between apples and oranges : the EU General Court's Decision in the 'Apple Case'

Between apples and oranges : the EU General Court's Decision in the 'Apple Case'

Label
Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
Title
Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
Creator
Subject
Language
  • eng
  • eng
Summary
This article provides a brief summary of the EU General Court's decision in the joined State aid cases T-778/16 and T-892/16 (Apple case) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm's length standard as an 'allocation benchmark' and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court's decision, namely the use of State aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards 'stateless income'
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 30 (2021), no. 2 ; p. 55-63
http://library.link/vocab/creatorName
Parada, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • State aid
  • arm's length principle
  • allocation of profits
  • OECD Transfer Pricing Guidelines
  • TNMM
  • selectivity
  • stateless income
  • tax avoidance
Label
Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/E-F/ECTARE/2_55-63.pdf
Publication
Note
20210323

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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