Commentary on the judgment of the Court of Justice of the European Union of September 10, 2024, in case C-465/20 P, European Commission v Ireland and Others

Abstract

The commentary provides critical remarks on the judgment of the Court of Justice of the European Union of September 10^th, 2024, in case C-465/20 P, European Commission v Ireland and Others, which concluded long-running proceedings on state aid granted to the Apple group by Ireland. The commented ruling occupies an important place in the Court’s jurisprudence not only from the perspective of its length (404 points) or the huge amount in dispute (more than 13 billion euros), but above all from its impact on the assessment of “normal” taxation under the applicable national law in the context of state aid. The ruling departs from the previous line of jurisprudence on the permissibility of applying standards external to a Member State’s legal system and may indicate a further widening of the front in the fight against aggressive tax planning.