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Document 62016TJ0778
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DECISION
- Title
- Judgment of the Court (Grand Chamber) of 10 September 2024. European Commission v Ireland and Apple Sales International. Appeal – State aid – Article 107(1) TFEU – Tax rulings issued by a Member State – Selective tax advantages – Allocation of profits generated by intellectual property licences to branches of non-resident companies – Arm’s length principle. Case C-465/20 P.
- ECLI identifier
- ECLI:EU:C:2024:724
- Complementary documents:
10/09/2024
PROCEEDINGS
- Title
- Opinion of Advocate General Pitruzzella delivered on 9 November 2023.
- ECLI identifier
- ECLI:EU:C:2023:840
- Advocate General
- Pitruzzella
09/11/2023
DECISION
- Title
- Unionin yleisen tuomioistuimen tuomio (laajennettu seitsemäs jaosto) 15.7.2020. Irlanti ym. vastaan Euroopan komissio. Valtiontuki – Irlannin myöntämä tuki – Päätös, jolla tuki todetaan sisämarkkinoille soveltumattomaksi ja sääntöjenvastaiseksi ja määrätään perittäväksi takaisin – Verotusasioissa annetut ennakkoratkaisut – Valikoivat veroedut – Markkinaehtoperiaate. Asiat T-778/16 ja T-892/16.
- ECLI identifier
- ECLI:EU:T:2020:338
- Applicant
- Irlanti
- Defendant
- Euroopan komissio, EU:n toimielimet ja muut elimet
- Judge-Rapporteur
- Tomljenović
- Type of procedure
- Kumoamiskanne - hyväksytty
15/07/2020