In 2016 the European Commission decided that 2 tax rulings of the Irish tax authorities endorsing the methods used by two Apple group companies (ASI and AOE) that were incorporated in Ireland to determine their chargeable profits in Ireland, constitutes illegal state aid. These tax rulings led to Apple being charged a corporation tax rate of less than 1% which is much lower than other taxpayers. As a result of the Commission's decision, Apple had to repay EUR 13 billion euros, the largest ever state aid recovery order. On 15th July 2020, the General Court annulled the Commission's decision and discussed the evidentiary standard for the Commission to meet in similar cases.
The panel will discuss the General Court judgment and focus on the implications for the approach the European Commission Commission takes in similar cases in the future
- Daniel Beard QC,Monckton Chambers
- Dr Liza Lovdahl-Gormsen, British Institute of International and Comparative Law
- Professor Ioannis Kokkoris,British Institute of International and Comparative Law
- Nicholas Gardner, Partner, Ashurst.
Pricing and Registration
This webinar is free to attend but pre-registration is required.