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Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’

Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’ This contribution provides a brief summary of the EU General Court’s decision in the joined state aid cases T-778/16 and T-892/16 (‘Apple case’) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm’s length standard as an ‘allocation benchmark’ and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court’s decision, namely the use of state aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards ‘stateless income’. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’

EC Tax Review , Volume 30 (2): 9 – Mar 1, 2021

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Publisher
Kluwer Law International
Copyright
Copyright © 2021 Kluwer Law International BV, The Netherlands
ISSN
0928-2750
Publisher site
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Abstract

This contribution provides a brief summary of the EU General Court’s decision in the joined state aid cases T-778/16 and T-892/16 (‘Apple case’) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm’s length standard as an ‘allocation benchmark’ and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court’s decision, namely the use of state aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards ‘stateless income’.

Journal

EC Tax ReviewKluwer Law International

Published: Mar 1, 2021

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