This document is an excerpt from the EUR-Lex website
Document 62018CO0012
Order of the Vice-President of the Court of 17 May 2018.
United States of America v Apple Sales International and Others.
Appeal — Intervention — Third country — State aid — Aid implemented by Ireland in favour of Apple — Advance tax agreement (tax ruling) — Selective tax advantages — Action for annulment — Interest in the result of the case.
Case C-12/18 P(I).
Order of the Vice-President of the Court of 17 May 2018.
United States of America v Apple Sales International and Others.
Appeal — Intervention — Third country — State aid — Aid implemented by Ireland in favour of Apple — Advance tax agreement (tax ruling) — Selective tax advantages — Action for annulment — Interest in the result of the case.
Case C-12/18 P(I).
Order of the vice-President of the Court of 17 May 2018 — United States of America v Apple Sales International and Others
(Case C‑12/18 P(I))
(Appeal — Intervention — Third country — State aid — Aid implemented by Ireland in favour of Apple — Advance tax agreement (tax ruling) — Selective tax advantages — Action for annulment — Interest in the result of the case)
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1. |
Judicial proceedings—Intervention—Admissibility criteria—Interest in the result of the case—Definition—Need for a direct and existing interest—Interest which must lead to a solution to the dispute such as to affect the legal position of the applicant (Statute of the Court of Justice, Art. 40, second para.) (see paras 7-9, 23) |
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2. |
Judicial proceedings—Measures of inquiry—Discretion of the General Court (Rules of Procedure of the General Court, Arts 91 and 92) (see para. 22) |
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3. |
Appeal—Grounds—Plea directed against a superfluous ground—Invalid plea in law—Rejection (Art. 256(1), second para., TFEU; Statute of the Court of Justice, Art. 58, first para.) (see paras 25, 26) |
Operative part
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1. |
The appeal is dismissed. |
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2. |
The United States of America shall bear, in addition to its own costs, those incurred by the European Commission. |
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3. |
Apple Sales International and Apple Operations Europe shall bear their own costs. |