Apple Case: State Aid Concerning the (Mis)allocation of Profits to Irish PEs – Opinion Statement ECJ-TF 2/2024 on the Decision of the CJEU of 10 September 2024 in Commission v. Ireland and Others (Joined Cases C-465/20 P)

In this CFE Opinion Statement, submitted to the EU Institutions in September 2024, the CFE ECJ Task Force comments on the CJEU’s decision of 10 September 2024 in Commission v. Ireland and Others (Joined Cases C-465/20 P), in which the Court addressed the question of whether or not tax rulings issued by the Irish tax administration to Irish incorporated but non-resident companies that form part of the Apple Group are compatible with EU rules on State aid and, in particular, if the General Court’s holding, that the Commission had failed to prove to the required standard that such aid had indeed been granted, was correct in law.