This document is an excerpt from the EUR-Lex website
Document 62016TA0778
Cases T-778/16 and T-892/16: Judgment of the General Court of 15 July 2020 — Ireland and Others v Commission (State aid — Aid implemented by Ireland — Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid — Advance tax decisions (tax rulings) — Selective tax advantages — Arm’s length principle)
Cases T-778/16 and T-892/16: Judgment of the General Court of 15 July 2020 — Ireland and Others v Commission (State aid — Aid implemented by Ireland — Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid — Advance tax decisions (tax rulings) — Selective tax advantages — Arm’s length principle)
Cases T-778/16 and T-892/16: Judgment of the General Court of 15 July 2020 — Ireland and Others v Commission (State aid — Aid implemented by Ireland — Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid — Advance tax decisions (tax rulings) — Selective tax advantages — Arm’s length principle)
IO C 371, 3.11.2020, p. 8–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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3.11.2020 |
EN |
Official Journal of the European Union |
C 371/8 |
Judgment of the General Court of 15 July 2020 — Ireland and Others v Commission
(Cases T-778/16 and T-892/16) (1)
(State aid - Aid implemented by Ireland - Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid - Advance tax decisions (tax rulings) - Selective tax advantages - Arm’s length principle)
(2020/C 371/05)
Language of the case: English
Parties
Applicant in Case T-778/16: Ireland (represented by: K. Duggan, M. Browne, J. Quaney and A. Joyce, acting as Agents, and P. Gallagher, M. Collins, Senior Counsel, P. Baker QC, S. Kingston, C. Donnelly, A. Goodman and B. Doherty, Barristers)
Applicants in Case T-892/16: Apple Sales International (Cork, Ireland), Apple Operations Europe (Cork) (represented by: A. von Bonin and E. van der Stok, lawyers, D. Beard QC, and A. Bates, L. Osepciu and J. Bourke, Barristers)
Defendant: European Commission (represented by: P.-J. Loewenthal and R. Lyal, acting as Agents)
Intervener in Case T-778/16, in support of the applicant: Grand Duchy of Luxembourg (represented by: T. Uri, acting as Agent, and D. Waelbroeck and S. Naudin, lawyers)
Intervener in Case T-892/16, in support of the applicants: Ireland (represented by: K. Duggan, J. Quaney, M. Browne, A Joyce, P. Gallagher, M. Collins, P. Baker, S. Kingston, C. Donnelly, and B. Doherty)
Intervener in Case T-778/16, in support of the defendant: Republic of Poland (represented by: B. Majczyna, M. Rzotkiewicz and A. Kramarczyk-Szaładzińska, acting as Agents)
Intervener in Case T-892/16, in support of the defendant: EFTA Surveillance Authority (represented by: C. Zatschler, M. Sánchez Rydelski and C. Simpson, acting as Agents)
Re:
Applications under Article 263 TFEU for annulment of Commission Decision (EU) 2017/1283 of 30 August 2016 on State aid SA.38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple (OJ 2017 L 187, p. 1).
Operative part of the judgment
The Court:
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1. |
Joins Cases T-778/16 and T-892/16 for the purposes of the present judgment; |
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2. |
Annuls Commission Decision (EU) 2017/1283 of 30 August 2016 on State aid SA.38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple; |
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3. |
Orders the European Commission to bear its own costs and to pay those of Ireland, in the context of Case T-778/16, and those of Apple Sales International and Apple Operations Europe; |
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4. |
Orders Ireland, in the context of Case T-892/16, the Grand Duchy of Luxembourg, the Republic of Poland and the EFTA Surveillance Authority to bear their own costs. |