What Went Wrong in the Apple State Aid Case: Part 1 - The Case
Publisher
Virginia Tax Review
Date
2025
The Court of Justice decision in the Apple state aid case has been roundly criticized by tax experts. In two Articles in this Issue, we describe and criticize the case. This first article uses primary documents to explain the Apple case, beginning with the administrative action by the Commission and going through the appeals to the EU courts. The second Article criticizes the reasoning of the EU institutions in the case and suggests reforms that could prevent the kinds of errors we identify in Apple, including previously unidentified errors. Whereas this first article is generally descriptive, providing a record of the case, the second article is critical and normative.
Citation
Ruth Mason & Stephen Daly, What Went Wrong in the Apple State Aid Case: Part 1 - The Case, 44 Virginia Tax Review, 353 (2025).