Commission v Ireland: the CJEU Apple Ireland decision

Di Richard Collier -
 This article addresses judgment C-465/20 P, through which the European Court of Justice closed the Apple State aid case with a rather controversial decision. The judgement set aside the General Court’s decision, concluding that Ireland granted illegal state aid to certain Apple’s subsidiaries through two tax rulings concluded in 1991 and 2007. The article critically examines the European Court of Justice’s reasoning by focusing on whether the Court followed the correct approach and applied it properly, as well as on the wider implications of the Court’s judgment.  Il presente contributo affronta la sentenza C-465/20 P, con la quale la Corte di Giustizia dell’Unione europea ha ch. . .