Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland
HASLEHNER, Werner; García Prats, Alfredo; Heydt, Volkeret al.
Apple; Tax Planning; State aid; Tax ruling; transfer pricing
Abstract :
[en] This CFE Opinion Statement, submitted to the EU Institutions on 2 December 2020, addresses the General Court decisions in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on 15 July 2020.
Disciplines :
European & international law Tax law
Author, co-author :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
García Prats, Alfredo
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Nogueira, Joao
Pistone, Pasquale
Raventos-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert
External co-authors :
yes
Language :
English
Title :
Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland
Publication date :
January 2021
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
