The Advocate General’s Opinion in Apple: Two Steps Forward, One Step Back

6 Pages Posted: 18 Dec 2023 Last revised: 21 Dec 2023

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law; Max Planck Institute for Tax Law and Public Finance

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

Suggested Citation

Mason, Ruth, The Advocate General’s Opinion in Apple: Two Steps Forward, One Step Back (December 4, 2023). VOLUME 112, Tax Notes International, p. 1315 (DEC 4, 2023), Virginia Public Law and Legal Theory Research Paper No. 2023-79, Virginia Law and Economics Research Paper No. 2023-19, Available at SSRN: https://ssrn.com/abstract=4667744

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

United States

Max Planck Institute for Tax Law and Public Finance ( email )

Marstallplatz 1
Munich, 80539
Germany

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