CELEX: 62016TA0778
Language: en
Date: 2020-07-15 00:00:00
Title: 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)

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.