| Summary: | (Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1137-1144 | European Forum Insight of 20 December 2016 | (Table of Contents) I. Introduction - II. State Aid, Tax and the Risks - III. Novel Interpretation of the Notion of State Aid - IV. Legal Certainty, Legitimate Expectations and Retroactivity - V. Conclusion. | (Abstract) On 30 August 2016, the European Commission concluded that Ireland granted undue tax benefits of up to Euro 13 billion to Apple and ordered the recovery of the - allegedly - illegal State Aid. This Insight criticises the Commission's approach in the Apple case as well as in other recent State aid cases. The Commission's approach is problematic and premised on a novel interpretation of EU State aid law. This not only violates the principle of legal certainty, but also the legitimate expectations of the undertaking concerned. It is concluded that, instead of the solution adopted by the Commission, a more appropriate approach would be to show deference to the competence of Member States in the field of taxation.
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