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Abstract
The General Court reached a balanced verdict: while agreeing with the Commission on the fundamental point regarding the applicability of the arm’s length principle to Member State tax rulings, it concluded that the Commission had failed to apply that principle in a manner that proved a selective advantage had been granted by the Irish revenue authorities. The Commission has lodged an appeal against the General Court’s decision before the Court of Justice of the European Union (Case C-465/20 P).
This statement focusses on questions of law addressed by the General Court rather than going into detail on the factual/transfer pricing (TP) issues. It focusses, in particular, on the extent to which the Apple case provides clarifications or reveals changes in approach relative to the General Court’s earlier decisions in Starbucks and Fiat .
Original language | English |
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Pages (from-to) | 109 |
Number of pages | 116 |
Journal | European Taxation |
Volume | 61 |
Issue number | 2/3 |
Publication status | Published - 2021 |
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Dive into the research topics of 'CFE ECJ Task Force: 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'. Together they form a unique fingerprint.Projects
- 2 Finished
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Connecting Organizations
Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), van der Elst, C. (Researcher), van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project
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Het functioneren van de onderneming
van der Sangen, G. (Researcher), Essers, P. (Researcher), Raaijmakers, M. J. G. C. (Researcher), te Niet, H. A. J. P. (Researcher), Russo, R. (Researcher), van der Schee, P. A. (Researcher), Everaerts, T. N. (Researcher), Stevens, S. (Researcher), Gooijer, J. (Researcher), Hamers, R. (Researcher), Hoefnagels, J. J. E. (Researcher), Happé, R. (Researcher), Kemmeren, E. (Researcher), Schellekens, M. (Researcher), Raaijmakers, M. J. G. C. (Researcher), McCahery, J. A. (Researcher), Bratton, W. W. (Researcher) & Vermeulen, E. (Researcher)
1/01/04 → 31/12/08
Project: Research project