Cases T-778/16 and T-892/16: Judgment of the General Court of 15 July 2020 — Ireland and Others v Commission (State aid — Aid implemented by Ireland — Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid — Advance tax decisions (tax rulings) — Selective tax advantages — Arm’s length principle)
Date: 2020-07-15
Institutions: General Court
Subjects: State aid, aid to undertakings, branch, control of State aid, tax law, tax relief








C_2020371EN.01000801.xml










3.11.2020   


EN


Official Journal of the European Union


C 371/8






Judgment of the General Court of 15 July 2020 — Ireland and Others v Commission
(Cases T-778/16 and T-892/16) (1)

(State aid - Aid implemented by Ireland - Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid - Advance tax decisions (tax rulings) - Selective tax advantages - Arm’s length principle)
(2020/C 371/05)
Language of the case: English

Parties


Applicant in Case T-778/16: Ireland (represented by: K. Duggan, M. Browne, J. Quaney and A. Joyce, acting as Agents, and P. Gallagher, M. Collins, Senior Counsel, P. Baker QC, S. Kingston, C. Donnelly, A. Goodman and B. Doherty, Barristers)

Applicants in Case T-892/16: Apple Sales International (Cork, Ireland), Apple Operations Europe (Cork) (represented by: A. von Bonin and E. van der Stok, lawyers, D. Beard QC, and A. Bates, L. Osepciu and J. Bourke, Barristers)

Defendant: European Commission (represented by: P.-J. Loewenthal and R. Lyal, acting as Agents)

Intervener in Case T-778/16, in support of the applicant: Grand Duchy of Luxembourg (represented by: T. Uri, acting as Agent, and D. Waelbroeck and S. Naudin, lawyers)

Intervener in Case T-892/16, in support of the applicants: Ireland (represented by: K. Duggan, J. Quaney, M. Browne, A Joyce, P. Gallagher, M. Collins, P. Baker, S. Kingston, C. Donnelly, and B. Doherty)

Intervener in Case T-778/16, in support of the defendant: Republic of Poland (represented by: B. Majczyna, M. Rzotkiewicz and A. Kramarczyk-Szaładzińska, acting as Agents)

Intervener in Case T-892/16, in support of the defendant: EFTA Surveillance Authority (represented by: C. Zatschler, M. Sánchez Rydelski and C. Simpson, acting as Agents)

Re:

Applications under Article 263 TFEU for annulment of Commission Decision (EU) 2017/1283 of 30 August 2016 on State aid SA.38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple (OJ 2017 L 187, p. 1).

Operative part of the judgment

The Court:






1.


Joins Cases T-778/16 and T-892/16 for the purposes of the present judgment;










2.


Annuls Commission Decision (EU) 2017/1283 of 30 August 2016 on State aid SA.38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple;










3.


Orders the European Commission to bear its own costs and to pay those of Ireland, in the context of Case T-778/16, and those of Apple Sales International and Apple Operations Europe;










4.


Orders Ireland, in the context of Case T-892/16, the Grand Duchy of Luxembourg, the Republic of Poland and the EFTA Surveillance Authority to bear their own costs.






(1)  OJ C 38, 6.2.2017.