Illegal State Aids and Multinational Companies: The European Commission Decision on the Apple – Ireland Tax Ruling

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Keywords: Apple – State aid – arm’s length principle – tax regulations – multinational companies – OECD guidelines.
 

In its decision of 30 August 2016 the European Commission found that Ireland granted undue tax benefits to Apple and that, as a consequence, that Member State is under the obligation to recover...

Interpretazione dei Trattati istitutivi dell’UE: quale ruolo per le decisioni assunte in sede di Consiglio europeo?

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Abstract: At the meeting of 18 and 19 February 2016, the European Council adopted a decision aimed at determining the interpretation of the “ever closer Union” clause contained in the founding Treaties and their preambles. The present Insight will deal with the effect of European Council’s decisions, and of agreements concluded in...

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