Ireland v European Commission; Apple Sales International and Apple Operations Europe v European Commission (Joined Cases T-778/16 and T-892/16, ECLI:EU:T:2020:338)

2020

General Court of the European Union (Seventh Chamber, Extended Composition)

Topics

state aidtax rulingstransfer pricingIntangibles & IPprofit allocationarm's length principleAuthorised OECD ApproachIrelandEU General Court

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Official Sources

General Court judgment (Joined Cases T-778/16 and T-892/16, ECLI:EU:T:2020:338) (PDF)

General Court Press Release No 90/20 (15 July 2020) (PDF)

Commission Decision (EU) 2017/1283 of 30 August 2016 (SA.38373) (OJ L 187, 19.7.2017)

European Commission Press Release IP/16/2923 (30 August 2016) (PDF)

Court of Justice judgment on appeal (C-465/20 P, EU:C:2024:724) (PDF)

Court of Justice Press Release No 133/24 (10 September 2024) (PDF)