ARTICLE · 13 SEPTEMBER 2024

The CJEU Draws A Line Under The Apple State Aid Saga

Arthur Cox

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The Court of Justice of the European Union (CJEU), sitting as the Grand Chamber has handed down its judgment in the Apple case.

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Ailish Finnerty

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The Court of Justice of the European Union (CJEU), sitting as the Grand Chamber has handed down its judgment in the Apple case.

In 2016 the European Commission concluded that Ireland granted illegal State aid to two Apple group subsidiaries in two tax rulings granted in 1991 and 2007. The General Court had annulled this Decision, but the CJEU has upheld the Commission Decision in full and given final judgment on the matter with no remittance back to the General Court and no ability to appeal.

Summary

The CJEU held that the Commission applied the correct analysis and correctly applied Irish law in concluding that illegal State aid had been granted by Ireland. This took the form of two tax rulings provided to two subsidiary companies of the Apple Group (the "Subsidiaries"). The CJEU held that Irish law provided for a comparative form of profit allocation approach (comparing the activities of the branch with those of the head office to effect an allocation)

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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