Ireland will have to recover €13 billion from Apple after all. Contrary to what the General court ruled in 2020, the Court of Justice of the EU has just upheld the Commission’s decision that Ireland had granted illegal aid to Apple by allowing it to undercut its taxes. Finally, Margrethe Vestager will end her ten-year reign at DG Competition victoriously. One of the major decisions of her tenure, in which she had for the first time applied European state aid law to a tax ruling, has indeed just been confirmed on appeal by the Court of Justice of the EU. At issue is the August 30, 2016 decision on state aid granted by Ireland in favor of Apple, in which the Commission…
