More than a year after the European Commission decided to order a tax adjustment of €13 billion against Apple in Ireland and the recovery of this amount by the Irish authorities, Dublin has still not executed this decision. For this reason, the institution decided on Wednesday 4 October to refer Ireland to the Court of Justice of the EU.
Readers may recall that in August 2016, the Commission found that Apple had benefited from illegal state aid, through two Irish tax rulings granted in...