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INSIGHT: The Apple Case Decision in Perspective - RFF Lawyers Article Wednesday 26, 2020

INSIGHT: The Apple Case Decision in Perspective - RFF Lawyers Article

Rogério Fernandes Ferreira of RFF & Associados looks at the recent judgment from the EU General Court in the Apple case and considers its impact from an EU, and in particular a Portuguese, perspective.

The General Court of the European Union (GC) recently issued its judgment on the Apple case on July 15, 2020 (Case T-778/16, Ireland v European Commission, and Case T-892/16, Apple Sales International and Apple Operations Europe v Commission).

The General Court’s Decision
At issue were European Commission decisions according to which the tax rulings issued by Ireland to the Apple Group constituted state aid.

The tax rulings in question were issued on January 29, 1991 and on May 23, 2007, in favor of two Irish companies in the Apple group (Apple Sales International and Apple Operations Europe, “ASI” and “AOE” respectively). In particular, the tax rulings approved the methods used by ASI and AOE to determine their taxable profits in Ireland.

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Other Guides

Rogério Fernandes Ferreira: “There is no serious basis for ending gold visas, now”

Rogério Fernandes Ferreira: “There is no serious basis for ending gold visas, now” Sun 20, 2020

Former Secretary of State for Tax Affairs considers that there is no scope for an increase in the tax burden on families, in OE2021, but admits that the Government launches new “fees and taxies”. R...

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RFF highlighted in the "Leaders League”

RFF highlighted in the "Leaders League” Fri 18, 2020

RFF Lawyers and its two partners, Rogério Fernandes Ferreira and Marta Machado de Almeida, were distinguished by the International Directory "Leaders League" on the category of "Corporate Tax" as  ...

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RFF Law Firm joins the Lisbon Car Free Movement

RFF Law Firm joins the Lisbon Car Free Movement Fri 11, 2020

RFF & Associados Law Firm will provide annual vouchers for the GIRA bicycle network to all the lawyers, employees and collaborators, promoting the reduction of car circulation in Lisbon. The capital...

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RFF speaker at the 2nd International Congress of the OAB of São Paulo

RFF speaker at the 2nd International Congress of the OAB of São Paulo Wed 11, 2020

Rogério Fernandes Ferreira will integrate, as a speaker, the 2 nd  Congress of Tax Law of the Brazilian Bar Association of São Paulo Lawyers (OAB SP), in a webinar, where it will be discussed to...

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