What Went Wrong in the Apple State Aid Case and How to Fix It: Part 2 - Suggested Reforms
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. The first article used primary documents to explain the Apple case starting with the administrative action by the Commission and going through the appeals to the EU courts. This 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. Whereas the first article was generally descriptive, providing a record of the case, this second article is critical and normative.
Citation
Ruth Mason & Stephen Daly, What Went Wrong in the Apple State Aid Case and How to Fix It: Part 2 - Suggested Reforms, 44 Virginia Tax Review, 421 (2025).