Judgment of the General Court (Seventh Chamber, Extended Composition) of 15 July 2020

Ireland and Others v European Commission

State aid – Aid implemented by Ireland – Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid – Advance tax decisions (tax rulings) – Selective tax advantages – Arm’s length principle

Cases T-778/16 and T-892/16



Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
16/10/2020 Ireland v Commission
Judgment
ECLI:EU:T:2020:338
15/07/2020 Ireland v Commission
EUR-Lex text EUR-Lex bilingual text
Abstract
ECLI:EU:T:2020:338
15/07/2020 Ireland v Commission
Order
ECLI:EU:T:2018:1019
14/12/2018 Ireland v Commission
Application (OJ)
20/01/2017 Ireland v Commission
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.00 General
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.00 General
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 09/11/2016

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

15/07/2020


References

Publication in the Official Journal

Information not available

Name of the parties

Ireland v Commission

Notes on Academic Writings

  1. Luja, Raymond H.C.: Belastingvoordelen van buiten de EU: krijgt staatssteun na Apple extraterritoriale werking?, Weekblad voor fiscaal recht 2020 p. 1118-1126 (NL)
  2. Idot, Laurence: Aides d'État - Rescrits fiscaux, Europe 2020, n° 10 Octobre, Comm. 305 (FR)
  3. Eilers, Stephan ; Oppel, Florian: Fremdvergleichsgrundsatz als Instrument zur Feststellung beihilferechtlich relevanter Vorteile : EuG Urt. v. 15.7.2020 – T-778/16, T-892/16 – ECLI:EU:T:2020:338 – Irland/Kommission, Internationale Steuer-Rundschau : ISR 2020 p. 356-360 (DE)
  4. Goulder, Robert: Why the European Commission Must Appeal the Apple Decision, Tax Notes International 2020 Vol. 99 nº 7 p. 973-976 (EN)
  5. Finley, Ryan: Will the EU Commission Cut Its Losses After the Apple Decision?, Tax Notes International 2020 Vol. 99 nº 5 p. 601-604 (EN)
  6. Helm, Thorsten ; Bischoff, Christian: „Think different" : keine Steuernachzahlung in Milliardenhöhe für Apple : EU-Beihilferecht und Steuervorbescheide-das Urteil des EuG in den Rechtssachen T-778/16 (Irland) und T-892/16 (Apple), Europäisches Wirtschafts- & Steuerrecht - EWS 2020 p. 336-339 (DE)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Competition
  • - State aid

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Actions for annulment : application granted

Formation of the Court

septième chambre élargie (Tribunal)

Judge-Rapporteur

Tomljenović

Advocate General

Information not available

Language(s) of the Case

  • English

Language(s) of the Opinion

    Information not available