A common set of economic principles and methods underpins state aid, competition and arm’s length analysis, write Phil Sneade and Phil Maggs (Frontier Economics).
As many Tax Journal readers will be aware in 2016 the European Commission concluded that Ireland had granted undue tax benefits of up to €13bn to Apple. This was considered illegal under EU state aid rules because it allowed Apple to pay substantially less tax than other businesses and Ireland was required to recover the illegal aid. A 2024 CJEU decision (European Commission v Ireland and Apple Sales International (Case C-465/20 P)) upheld the 2016 Commission decision. The 2016 case was one of a number of similar cases pursued by the EC at the...
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:
A common set of economic principles and methods underpins state aid, competition and arm’s length analysis, write Phil Sneade and Phil Maggs (Frontier Economics).
As many Tax Journal readers will be aware in 2016 the European Commission concluded that Ireland had granted undue tax benefits of up to €13bn to Apple. This was considered illegal under EU state aid rules because it allowed Apple to pay substantially less tax than other businesses and Ireland was required to recover the illegal aid. A 2024 CJEU decision (European Commission v Ireland and Apple Sales International (Case C-465/20 P)) upheld the 2016 Commission decision. The 2016 case was one of a number of similar cases pursued by the EC at the...
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:
.tmb-editorspic.jpg?sfvrsn=c9a7a0cc_1)
