This hybrid event is organised by the Department of Law and the ATOZ Chair for European and International Tax Law at the University of Luxembourg.
Abstract
This bi-monthly lunchtime seminar series on EU and Luxembourg tax law jurisprudence aims to contribute to a deeper understanding and appreciation of difficult legal questions arising in the field of taxation as well as bridging the gap between tax practice and academic research.
This edition will be dedicated to the judgment of the European Court of Justice (ECJ) of 10 September 2024 in case C-465/20 P, Commission v Ireland and Others (‘Apple case’). With its judgment, the Court overturned the General Court judgment and upheld the Commission’s decision. The latter had found two Irish tax rulings, which had endorsed the profit allocation methods within the Apple group, to be incompatible and unlawful state aid to Apple and, for that reason, had ordered Ireland to recover a €14.3 billion tax. Contrary to its previous case-law, the Court did not display any deference to Ireland’s interpretation of its own tax system. Therein lies the significance of the judgment, which illuminates the Court’s understanding of the interplay between transfer pricing and EU state aid law.
In the seminar, Alexandros Politis, PhD researcher under the supervision of Prof. Werner Haslehner, will critically discuss the judgment in light of its specific factual and legal background as well as the previous case-law of the Court on tax rulings.
About the speaker
Language
English.
This is a free hybrid event. Registration is mandatory.
In partnership with
