Op-Ed: “Turning the Tables: Will the Commission’s Position Revive in the Apple Case? – AG Pitruzzella Opinion” by Svitlana Buriak
Svitlana Buriak
Is the Commission back to the Game?
On 9 November 2023, Advocate General (‘AG’) Pitruzzella delivered his Opinion in case C-465/20 P - Commission v Ireland and Others, a case concerning Ireland's alleged state aid to Apple Inc. As the AG points out, this case 'is part of a series of somewhat extensive cases concerning the application of Article 107(1) TFEU to ‘tax rulings’' (point 1, AG Opinion). However, the Apple case stands out because this investigation marks one of the first instances in which the Commission began to test the limits of Article 107(1) TFEU to challenge allegedly preferential tax rulings granted to large multinationals.
Following several courtroom losses by the EC in similar cases (e.g., Fiat, Starbuck