|Author (Corporate)||Cardiff EDC|
Judgment from the Court of Justice of the European Union (CJEU) concerning the failure by Ireland to recover State Aid from Apple worth up to €13bn, as required by a Decision from the European Commission.
The European Commission announced on 30 August 2016 that Ireland's tax benefits to Apple were illegal under EU state aid rules, as it allowed the company to pay substantially less tax than other businesses. As a matter of principle, EU State aid rules require that illegal State aid is recovered in order to remove the distortion of competition created by the aid. The deadline for Ireland to implement the Commission's decision on Apple's tax treatment was 3 January 2017. Over a year following that Decision, Ireland was still yet to recover any of the illegal aid.
The Commission announced in October 2017 its decision to refer Ireland to the CJEU. The Action was brought to the Court on 5 December 2017. An agreement between Apple and the Irish Government was signed in April 2018 concerning the recovery of the amount. An Order was published on 8 November 2018 announcing the discontinuance of the case as Ireland had by then taken the measures necessary to comply with the obligations arising from the Commission's Decision.
A separate CJEU Case was still active relating to an appeal concerning the Commission's Decision itself.
|Subject Categories||Internal Markets, Taxation|
|Subject Tags||Competition Law | Policy, EU Law, Fiscal Regimes|
|Keywords||CJEU Judgments, State Aid
|Countries / Regions||Ireland|
|International Organisations||European Union [EU]|