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The ECJ’s Apple Judgement: A Game-Changer in the Architecture of EU Taxation or Just a Story of Procedural Defeat?

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dc.contributor.authorAllevato, Giulio
dc.contributor.funderMinisterio de Ciencia, Innovación y Universidades
dc.contributor.funderAgencia Estatal de Investigación
dc.contributor.funderEuropean Regional Development Fund
dc.contributor.rorhttps://ror.org/02jjdwm75
dc.date.accessioned2024-11-28T16:49:21Z
dc.date.available2024-11-28T16:49:21Z
dc.date.issued2024-10-15
dc.description.abstractThrough its judgement of 10 September 2024, the European Court of Justice closed the Apple State aid case, that is the largest tax case in history, as it is worth € 13 billion. Contrary to most experts’ expectations, the Court of Justice overturned the General Court’s judgement and ruled in favor of the Commission, thereby upholding the qualification of two advance tax rulings granted by the Irish tax authorities to the Apple group as illegal State aid and condemning Ireland to recover an unprecedented amount of money. At first glance, such outcome seems to be in apparent contrast with the Court of Justice’s own recent case law (in particular, the Fiat and Amazon judgements), which had established that a correct interpretation of Art. 107 TFEU prohibits the use of external standards not incorporated into national law – such as the OECD guidelines on transfer pricing in the case of Luxembourg and Ireland – to determine the reference system for State aid purposes. However, some elements and recent developments may induce to minimize the effects of the Apple judgement on the architecture of EU taxation.
dc.description.peerreviewedyes
dc.description.statusPublished
dc.formatapplication/pdf
dc.identifier.citationAllevato, G. (2024, octubre 15). The ECJ’s Apple judgement: A game-changer in the architecture of EU taxation or just a story of procedural defeat? Rivista di Diritto Tributario.
dc.identifier.issn1121-4074
dc.identifier.urihttps://hdl.handle.net/20.500.14417/3385
dc.issue.number2
dc.journal.titleRivista di Diritto Tributario
dc.language.isoit
dc.page.total9
dc.publisherRivista di Diritto Tributario
dc.relation.departmentTax Law & Economic Regulation
dc.relation.entityIE University
dc.relation.projectID10.13039
dc.relation.projectID501100011033
dc.relation.projectIDPID2023-149184OB-C43
dc.relation.schoolIE Law School
dc.rightsAttribution 4.0 International
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/deed.es
dc.subject.keywordState aid
dc.subject.keywordTax ruling
dc.subject.keywordAPA
dc.subject.keywordApple
dc.subject.keywordArm’s Length Principle
dc.subject.keywordALP
dc.titleThe ECJ’s Apple Judgement: A Game-Changer in the Architecture of EU Taxation or Just a Story of Procedural Defeat?
dc.typeinfo:eu-repo/semantics/article
dc.version.typeinfo:eu-repo/semantics/acceptedVersion
dspace.entity.typePublication
relation.isAuthorOfPublication1f750c9b-d6f6-4abe-8ce1-5d9659c5742c
relation.isAuthorOfPublication.latestForDiscovery1f750c9b-d6f6-4abe-8ce1-5d9659c5742c
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