Apple and the sovereignty of EU Member States by Jim Stewart
By: Stewart, James
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OP 138-Bis/2025/117/2-4 South Africa, the G20, and taxation | OP 138-Bis/2025/117/2-5 Are individual new residents’ regimes tax erosive or base shifting? | OP 138-Bis/2025/117/3 Tax Notes International | OP 138-Bis/2025/117/3-1 Apple and the sovereignty of EU Member States | OP 138-Bis/2025/117/3-2 International tax wish list for 2025 | OP 138-Bis/2025/117/3-3 TCJA | OP 138-Bis/2025/117/3-4 Is the United States giving state aid to Apple? |
In this article, Stewart argues that the EU Court of Justice’s recent Apple judgment is well founded and provides useful guidance on article 108 of the Treaty on the Functioning of the European Union on competition policy.
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