Q&A: AG opinion in European Commission v Apple and Ireland

European Commission v Ireland Apple Sales International Apple Operations International formerly Apple Operations Europe (Case C‑465/20 P) (tinyurl.com/CaseC46520P) concerns the attribution of profits to Irish branches of non-resident companies in the Apple group and rulings given by the Irish Revenue on that treatment in 1991 and 2007. The European Commission concluded the rulings constituted illegal state aid under Art 107(1) of the TFEU on the basis that they conferred a selective advantage on the Apple group companies. Apple and the Irish government successfully appealed that decision to the General Court (GC) (Cases T-778/16 and T-826/16). The commission has appealed.

What are the facts?

Two Irish incorporated non-resident companies to Apple Sales International (ASI) and Apple Operations Europe (AOE) were party to a cost sharing agreement with Apple Inc pursuant to which Apple Inc owned Apple intellectual property and ASI and AOE were...