The Advocate General’s Opinion in Apple: Two Steps Forward, One Step Back
VOLUME 112, Tax Notes International, p. 1315 (DEC 4, 2023)
Virginia Public Law and Legal Theory Research Paper No. 2023-79
6 Pages Posted: 18 Dec 2023 Last revised: 21 Dec 2023
Date Written: December 4, 2023
Abstract
In this article, Mason reviews the advocate general opinion in the case against Ireland for granting illegal state aid to Apple. Advocate General Giovanni Pitruzzella urged Europe’s highest court to vacate Ireland and Apple’s win in the court below and remand the case for what he described as legal errors. She also considers whether Apple could fit into the Gibraltar exception described by the Court of Justice in its Fiat decision.
Keywords: state aid, tax, Apple, Gibraltar, Fiat, transfer pricing
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