Professor Suzanne Rab “International Tax Cases To Watch In The 2nd Half Of 2020”
Professor Suzanne Rab has been invited by Law360 to discuss some of the “International Tax Cases to Watch in the 2nd Half of 2020”.
The article discusses amongst others how Apple and Amazon are challenging the European Commission’s decision that the companies received favourable tax treatment amounting to illegal state aid. Suzanne explains that usually member states are given a certain level of autonomy in terms of how they organise their international tax affairs in the absence of any EU-wide harmonization laws.
The article is timely against the 15 July 2020 judgment of the General Court annulling a decision of the European Commission on the Irish tax rulings in favour of Apple. The General Court ruled that the Commission had not succeeded in showing to the requisite legal standard that there was an advantage for the purposes of Article 107(1) TFEU (Joined Cases T-778/16 Ireland v Commission and T-892/16 Apple Sales International and Apple Operations Europe v Commission, ECLI:EU:T:2020:338).
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