Taxation under state aid law: Apple Ireland
The European Court has sided with Ireland in the dispute between the EU Commission and Ireland over Apple’s tax payments. For Competition Commissioner Margrethe Vestager and her strategy to regulate digital companies, this was a bitter blow. Andreas Bartosch looks at the decision. Fiscal aid has always been one of the most intellectually challenging aspects of the application of EU state aid law. The element of material selectivity is always at the centre of analysis. I once took the liberty…
