17 September 2024
Apple must pay Ireland about €13bn plus interest after the European Court of Justice ruled a controversial tax arrangement favouring the tech giant between 2003 and 2014 breached EU state aid rules
The decision, in European Commission v Ireland and others (Case C‑465/20), might be ‘the high-water mark’ amid a number of ongoing state aid investigations, said Dr Totis Kotsonis, partner, Pinsent Masons.
‘The key legal principles have now been sufficiently clarified so that, ultimately, challenges will now turn on the question of particular facts and evidencing that the relevant legal tests have or have not been met.’
