Case C-465/20 P: Judgment of the Court (Grand Chamber) of 10 September 2024 – European Commission v Ireland, Apple Sales International, Apple Operations International, formerly Apple Operations Europe, Grand Duchy of Luxembourg, Republic of Poland, EFTA Surveillance Authority (Appeal – State aid – Article 107(1) TFEU – Tax rulings issued by a Member State – Selective tax advantages – Allocation of profits generated by intellectual property licences to branches of non-resident companies – Arm’s length principle)
Date: 2024-09-10
Institutions: Court of Justice
Subjects: State aid, aid to undertakings, branch, control of State aid, corporation tax, reimbursement of aid, tax law








C_202406217EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/6217


28.10.2024






Judgment of the Court (Grand Chamber) of 10 September 2024 – European Commission v Ireland, Apple Sales International, Apple Operations International, formerly Apple Operations Europe, Grand Duchy of Luxembourg, Republic of Poland, EFTA Surveillance Authority


(Case C-465/20 P)
                (1)

(Appeal - State aid - Article 107(1) TFEU - Tax rulings issued by a Member State - Selective tax advantages - Allocation of profits generated by intellectual property licences to branches of non-resident companies - Arm’s length principle)
(C/2024/6217)
Language of the case: English

Parties


Appellant: European Commission (represented by: L. Flynn, F. Tomat and P.-J. Loewenthal, acting as Agents)

Applicants at first instance: Ireland (represented by: M. Browne, Chief State Solicitor, A. Joyce and J. Quaney, acting as Agents, and initially also by P.W. Baker KC, C. Donnelly, Senior Counsel, A. Goodman, Senior Counsel, S Kingston, Senior Counsel, and B. Doherty, Barrister-at-Law, and subsequently by P.W. Baker KC, C. Donnelly, Senior Counsel, P. Gallagher, Senior Counsel, A. Goodman, Senior Counsel, B. Doherty, Barrister-at-Law, and D. Fennelly, Barrister-at-Law), Apple Sales International, Apple Operations International, formerly Apple Operations Europe (represented by: D. Beard KC, J. Bourke, Barrister, L. Osepciu, Barrister, C. Riis-Madsen, advokat, E. van der Stok, advocaat, and A. von Bonin, Rechtsanwalt)

Interveners at first instance: Grand Duchy of Luxembourg, (represented by: A. Germeaux, T. Uri and T. Schell, acting as Agents, J. Bracker, avocate, D. Waelbroeck, avocat), Republic of Poland, EFTA Surveillance Authority, (represented by: C. Simpson, M. Sánchez Rydelski, C. Zatschler, acting as Agents)

Operative part of the judgment

The Court:






1.


Sets aside the judgment of the General Court of the European Union of 15 July 2020, Ireland and Others v Commission (T-778/16 and T-892/16, EU:T:2020:338), in so far as it upholds the complaints raised by Ireland in the context of the first to third pleas in law in Case T-778/16 and by Apple Sales International Ltd and Apple Operations Europe Ltd in the context of the first to fifth pleas in law in Case T-892/16, 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, and rules on costs;










2.


Dismisses the actions of Ireland and of Apple Sales International Ltd and Apple Operations International Ltd;










3.


Orders Ireland, Apple Sales International Ltd and Apple Operations International Ltd to bear their own costs and to pay those incurred by the European Commission in the present appeal and at first instance;










4.


Orders the Grand Duchy of Luxembourg, the Republic of Poland and the EFTA Surveillance Authority to bear their own costs.






(1)  
            OJ C 35, 1.2.2021.


ELI: http://data.europa.eu/eli/C/2024/6217/oj
ISSN 1977-091X (electronic edition)