The Court of Justice of the European Union has overturned the EU General Court’s judgment of July 2020 (see EUROPE B12528A1), which had itself annulled the European Commission’s 2016 decision that Ireland had granted a selective advantage to Apple through tax rulings constituting unlawful State aid (see EUROPE B11612A1), in a final judgment handed down on Tuesday 10 September (Case C-465/20 P).
“Once in a while tax justice can be done”, said a delighted European Commissioner for...