The pleas of Apple Sales International (ASI) and Apple Operations Europe (AOE) in their appeal against the European Commission’s decision of August 30, 2016, in which the European Commission decided that Ireland gave illegal tax benefits to Apple worth up to Euro 13 billion, have been published in the Official Journal of the European Union of February 20, 2017.

 

In their appeal ASI and AOE claim that the Court should:

·   annul the decision of the European Commission of 30 August 2016 on State aid SA.38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple;

·   alternatively, annul the decision in part; and

·   order the Commission to pay the applicants’ costs.

 

According to the information provided in the Official Journal of the EU, in support of the action, ASI and AOE rely on fourteen pleas in law:

·   First plea in law, alleging that the Commission erred in its interpretation of Irish law;

·   Second plea in law, alleging that the ALP does not operate as the test for State aid in tax assessments under Article 107 TFEU;

·   Third plea in law, alleging that the Commission made fundamental errors relating to the applicants’ activities outside of Ireland;

·   Fourth plea in law, alleging that the Commission made fundamental errors relating to the applicants’ activities in Ireland;

·   Fifth plea in law, alleging that the Commission’s presumptions are contrary to the burden of proof, OECD guidelines and unanimous expert evidence; the conclusion is self-contradictory;

·   Sixth plea in law, alleging that the applicants were treated in the same way as other non-resident taxpayers in Ireland and were not afforded selective treatment;

·   Seventh plea in law, alleging that the primary line must be annulled for a breach of an essential procedural requirement;

·   Eighth plea in law, alleging that there were errors of fact and assessment in the Commission’s application of the TNMM to the Irish branches under the subsidiary line;

·   Ninth plea in law, alleging that the alternative line is vitiated by breach of essential procedural requirements and manifest error of assessment;

·   Tenth plea in law, alleging that the subsidiary and alternative lines do not enable calculation of a recovery amount;

·   Eleventh plea in law, alleging that the Commission violated the principles of legal certainty and non-retroactivity by ordering recovery of the alleged aid;

·   Twelfth plea in law, alleging a failure to conduct a diligent and impartial investigation;

·   Thirteenth plea in law, alleging a breach of Article 296 TFEU and Article 41(2)(c) of the Charter of Fundamental Rights of the European Union; and

·   Fourteenth plea in law, alleging that the decision exceeds the Commission’s competence under Article 107(1) TFEU.

 

Click here to be forwarded to the Official Journal of the European Union from February 20, 2017 where you can find more details on the Action and the pleas of ASI and AOE.

 

Earlier the pleas of the Irish Government in Case T-778/16 (also in an appeal against the European Commission’s decision of August 30, 2016) were published in the Official Journal of the European Union from February 6, 2017.

 

In its appeal the Irish Government claims that:

·   annul Commission’s decision C(2016) 5605 final of 30 August 2016, addressed to Ireland, on State Aid case SA.38373 (2014/C) implemented by Ireland to Apple; and

·   order the Commission to bear Ireland’s costs.

 

According to the information provided in the Official Journal of the EU, in support of the action, the Irish Government relies on nine pleas in law:

·   First plea in law, alleging that the Commission has made manifest errors of assessment in misunderstanding Irish law and the relevant facts;

·   Second plea in law, alleging that the Commission has made manifest errors in its State aid assessment;

·   Fourth plea in law, alleging that the Commission’s subsidiary line of reasoning is erroneous;

·   Fifth plea in law, alleging that the Commission’s alternative line of reasoning is erroneous;

·   Sixth plea in law, alleging that the Commission has breached essential procedural requirements;
Seventh plea in law, alleging that the Commission has breached the principles of legal certainty and legitimate expectations;

·   Eighth plea in law, alleging that the Commission lacked competence to take the decision, and has breached Articles 4 and 5 TEU and the principle of fiscal autonomy of Member States; and

·   Ninth plea in law, alleging that the Commission has manifestly breached Article 296 TFEU and Article 41(2)(c) of the Charter of Fundamental Rights of the European Union.

 

Click here to be forwarded to the Official Journal of the European Union from February 6, 2017 where you can find more details on the Action and the pleas of the Irish Government.

 

 

Copyright – internationaltaxplaza.info

 

 

Stay informed: Subscribe to International Tax Plaza’s Newsletter! It’s completely FREE OF CHARGE!

 

and

 

Follow International Tax Plaza on Twitter (@IntTaxPlaza)

 

 

 

Submit to FacebookSubmit to TwitterSubmit to LinkedIn
INTERESTING ARTICLES