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Let Down by the Facts: The General Court Annuls the European Commission Decision on Irish Tax Arrangement for Apple · Joined Cases T-778/16 and T-892/16 Ireland and Others v European Commission · Annotation by Veronika Korom journal article

Annotation on the Judgment of the General Court (Seventh Chamber, Extended Composition) of 15 July 2020 in Joined Cases T-778/16 and T-892/16 Ireland and Others v European Commission

Veronika E. Korom

European State Aid Law Quarterly, Volume 20 (2021), Issue 2, Page 277 - 283

The General Court's decision in Apple’s Irish tax case confirmed that the European Commission is competent to review national tax rulings for whether they confer a selective advantage on a tax payer. Further, the GCEU validated the legal tests on which the Commission relied in reaching its State aid decision. However, the GCEU found that the Commission had failed in its assessment of the specific facts of this case and in particular failed to show the existence of a selective advantage. It therefore annulled the Commission’s decision. Given that the GCEU ruled in favour of the Commission on virtually all points of law but censured the Commission on questions of fact, the Commission’s appeal to the CJEU is likely to face significant challenges on both admissibility and substance.


Is Belgium and Forum 187 v. Commission a Suitable Legal Source for an EU "At Arm’s Length Principle"? journal article

Tony Joris, Wout De Cock

European State Aid Law Quarterly, Volume 16 (2017), Issue 4, Page 607 - 616

This article revisits the facts and merits of the Belgium and Forum 187 v. Commission judgment of the European Court of Justice. The European Commission refers to this 2006 judgment to justify the use of an at arm’s length principle in its controversial State aid decisions on advance pricing agreements. We will argue that the European Court of Justice did not intend to establish and endorse such principle in this judgment and that the Commission therefore overstretches the impact of this judgment. Keywords: Belgium; Forum 187; Coordination Centres; Advance Pricing Agreements; At Arm’s Length Principle.

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