Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland
droit fiscal européen - aide d'état fiscale - ruling - european tax law - state aid - tax ruling
Abstract :
[en] This CFE Opinion Statement, submitted to the EU Institutions on 2 December 2020, addresses the General Court decisions in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on 15 July 2020.
Disciplines :
Tax law
Author, co-author :
Richelle, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Garcia Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Nogueira, João
Pistone, Pasquale
Raventos-Calvo, Stella
Rust, Alexander
Shiers, Rupert
Language :
English
Title :
Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland
Alternative titles :
[fr] Commentaire ECJ TF 3/2020 du la décision du 15 juillet 2020 du Tribunal UE dans l'affaire Irlande c. Commission et Apple c. Commission (aff.jointes T-778/16 etT-892/16) concernant les aides d'État accordées en vertu de rulings fiscaux fixant l'attribution de bénéfices à des établissements stables en Irlande)
Original title :
[en] Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland
