Parada, Leopoldo
Between apples and oranges the EU General Court's Decision in the 'Apple Case' / Leopoldo Parada .-- , 2021
Disponible también en formato electrónico.
This article provides a brief summary of the EU General Court's decision in the joined State aid cases T-778/16 and T-892/16 (Apple case) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm's length standard as an 'allocation benchmark' and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court's decision, namely the use of State aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards 'stateless income'.
EMPRESAS MULTINACIONALES
TECNOLOGÍA DE LA INFORMACIÓN
IMPUESTOS
AYUDA ESTATAL
ELUSION FISCAL
COMPETENCIA FISCAL NOCIVA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 30, n. 2, Abril 2021, p. 55-63
Between apples and oranges the EU General Court's Decision in the 'Apple Case' / Leopoldo Parada .-- , 2021
Disponible también en formato electrónico.
This article provides a brief summary of the EU General Court's decision in the joined State aid cases T-778/16 and T-892/16 (Apple case) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm's length standard as an 'allocation benchmark' and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court's decision, namely the use of State aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards 'stateless income'.
EMPRESAS MULTINACIONALES
TECNOLOGÍA DE LA INFORMACIÓN
IMPUESTOS
AYUDA ESTATAL
ELUSION FISCAL
COMPETENCIA FISCAL NOCIVA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 30, n. 2, Abril 2021, p. 55-63