Has the Commission Taken Too Big a Bite of the Apple?
(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...
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| Format: | Article |
| Language: | English |
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European Papers (www.europeanpapers.eu)
2016-12-01
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| Series: | European Papers |
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| Online Access: | https://www.europeanpapers.eu/en/europeanforum/has-commission-taken-too-big-bite-apple |
| _version_ | 1818388261480955904 |
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| author | Liza Lovdahl Gormsen |
| author_facet | Liza Lovdahl Gormsen |
| author_sort | Liza Lovdahl Gormsen |
| collection | DOAJ |
| description | (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. |
| first_indexed | 2024-12-14T04:23:02Z |
| format | Article |
| id | doaj.art-3f95c3a849114adcba022e5c3e027be7 |
| institution | Directory Open Access Journal |
| issn | 2499-8249 |
| language | English |
| last_indexed | 2024-12-14T04:23:02Z |
| publishDate | 2016-12-01 |
| publisher | European Papers (www.europeanpapers.eu) |
| record_format | Article |
| series | European Papers |
| spelling | doaj.art-3f95c3a849114adcba022e5c3e027be72022-12-21T23:17:16ZengEuropean Papers (www.europeanpapers.eu)European Papers2499-82492016-12-012016 131137114410.15166/2499-8249/92Has the Commission Taken Too Big a Bite of the Apple?Liza Lovdahl Gormsen0British Institute of International and Comparative Law(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.https://www.europeanpapers.eu/en/europeanforum/has-commission-taken-too-big-bite-applestate aidtransfer pricingtax recoverylegitimate expectationslegal certaintyfield of taxation |
| spellingShingle | Liza Lovdahl Gormsen Has the Commission Taken Too Big a Bite of the Apple? European Papers state aid transfer pricing tax recovery legitimate expectations legal certainty field of taxation |
| title | Has the Commission Taken Too Big a Bite of the Apple? |
| title_full | Has the Commission Taken Too Big a Bite of the Apple? |
| title_fullStr | Has the Commission Taken Too Big a Bite of the Apple? |
| title_full_unstemmed | Has the Commission Taken Too Big a Bite of the Apple? |
| title_short | Has the Commission Taken Too Big a Bite of the Apple? |
| title_sort | has the commission taken too big a bite of the apple |
| topic | state aid transfer pricing tax recovery legitimate expectations legal certainty field of taxation |
| url | https://www.europeanpapers.eu/en/europeanforum/has-commission-taken-too-big-bite-apple |
| work_keys_str_mv | AT lizalovdahlgormsen hasthecommissiontakentoobigabiteoftheapple |