The Resource EU-Kommission beißt in den sauren Apfel - keine unerlaubte staatliche Beihilfe für Apple durch Irland = EU Commission bites the bullet - no illegal State aid for Apple by Ireland

EU-Kommission beißt in den sauren Apfel - keine unerlaubte staatliche Beihilfe für Apple durch Irland = EU Commission bites the bullet - no illegal State aid for Apple by Ireland

Label
EU-Kommission beißt in den sauren Apfel - keine unerlaubte staatliche Beihilfe für Apple durch Irland = EU Commission bites the bullet - no illegal State aid for Apple by Ireland
Title
EU-Kommission beißt in den sauren Apfel - keine unerlaubte staatliche Beihilfe für Apple durch Irland = EU Commission bites the bullet - no illegal State aid for Apple by Ireland
Creator
Subject
Language
eng
Summary
In 2016, the European Commission adopted a decision concerning two tax rulings issued by Irish Revenue in favor of two Irish subsidiaries of the Apple group, which were incorporated but not resident in Ireland for corporate tax purposes. The contested tax rulings endorsed the methods used by ASI and AOE to determine the taxable profits to be attributed to Ireland. The Commission considered the tax rulings to constitute State aid incompatible with the internal market. According to the Commission's calculations, Ireland had granted an unlawful tax advantage of 13 billion Euro to Apple. Ireland and Apple brought the case before the General Court of the European Union. The General Court's judgment of 15 July 2020, annulled the Commission's decision because the Commission did not succeed in showing to the required legal standard that there was an advantage for purposes of Art 107 of the Treaty on the Functioning of the European Union
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 8 ; p. 394-402
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • State aid
  • advance tax ruling
Label
EU-Kommission beißt in den sauren Apfel - keine unerlaubte staatliche Beihilfe für Apple durch Irland = EU Commission bites the bullet - no illegal State aid for Apple by Ireland
Instantiates
Publication
Label
EU-Kommission beißt in den sauren Apfel - keine unerlaubte staatliche Beihilfe für Apple durch Irland = EU Commission bites the bullet - no illegal State aid for Apple by Ireland
Publication

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