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

Resource Information

The work Between apples and oranges : the EU General Court's Decision in the 'Apple Case' represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Parada, L

Subject

• OECD Transfer Pricing Guidelines
• State aid
• TNMM
• allocation of profits
• ECJ case law
• selectivity
• stateless income
• tax avoidance
• arm's length principle

Language

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

Geographic coverage

• European Union
• Europe

Language note

English