{"id":16603,"date":"2024-10-15T13:59:13","date_gmt":"2024-10-15T11:59:13","guid":{"rendered":"https:\/\/www.uni.lu\/fdef-en\/?post_type=events&#038;p=16603"},"modified":"2024-10-15T15:05:13","modified_gmt":"2024-10-15T13:05:13","slug":"the-ecjs-judgment-in-apple-on-state-aid-violation-by-irelands-tax-rulings","status":"publish","type":"events","link":"https:\/\/www.uni.lu\/fdef-en\/events\/the-ecjs-judgment-in-apple-on-state-aid-violation-by-irelands-tax-rulings\/","title":{"rendered":"The ECJ\u2019s judgment in Apple on state aid violation by Ireland\u2019s tax rulings"},"content":{"rendered":"\n<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<ul class=\"wp-block-unilux-blocks-custom-buttons btn-list\"><li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.eventbrite.fr\/e\/the-ecjs-judgment-in-apple-on-state-aid-violation-by-irelands-tax-rulings-tickets-1046659044377?aff=oddtdtcreator&#038;utm_campaign=post_publish&#038;utm_medium=email&#038;utm_source=eventbrite&#038;utm_content=shortLinkNewEmail\"\n                target=\"_blank\"\n        class=\"btn btn--primary\"\n            >Registration<\/a>\n<\/li>\n\n\n<li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/events\/the-ecjs-judgment-in-apple-on-state-aid-violation-by-irelands-tax-rulings\/calendar\"\n                target=\"_self\"\n        class=\"btn btn--secondary\"\n            >Add to calendar<\/a>\n<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<h4 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"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\"\n    >\n<strong><strong>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.<\/strong><\/strong><\/h4>\n\n\n\n<h5 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"abstract\"\n    >\nAbstract<\/h5>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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 (\u2018Apple case\u2019). With its judgment, the Court overturned the General Court judgment and upheld the Commission\u2019s 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 \u20ac14.3 billion tax. Contrary to its previous case-law, the Court did not display any deference to Ireland\u2019s interpretation of its own tax system. Therein lies the significance of the judgment, which illuminates the Court\u2019s understanding of the interplay between transfer pricing and EU state aid law.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<h5 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"about-the-speaker\"\n    >\nAbout the speaker<\/h5>\n\n\n<ul class=\"flex flex-wrap mt-24 -mx-16  wp-block-unilux-blocks-free-content-card\">\n    <li class=\"w-full sm:w-1\/2 lg:w-1\/3 px-16 wp-block-unilux-blocks-people-item-automated\"><div class=\"ulux-card card-people bg-theme\">    <div class=\"ulux-card__container\">\n        <div class=\"ulux-card__visual\">\n            <!-- Template Image Component: default -->\n<img decoding=\"async\" class=\"w-full\" width=\"\" height=\"\" rel=\"\" alt=\"Dr. Alexandros POLITIS\" src=\"https:\/\/www.uni.lu\/en\/person-image\/NTAwNDQzMjNfX0FsZXhhbmRyb3MgUE9MSVRJUw==\" srcset=\"https:\/\/www.uni.lu\/en\/person-image\/NTAwNDQzMjNfX0FsZXhhbmRyb3MgUE9MSVRJUw==--thumbnail 150w,https:\/\/www.uni.lu\/en\/person-image\/NTAwNDQzMjNfX0FsZXhhbmRyb3MgUE9MSVRJUw==--medium 300w,https:\/\/www.uni.lu\/en\/person-image\/NTAwNDQzMjNfX0FsZXhhbmRyb3MgUE9MSVRJUw==--medium_large 768w,https:\/\/www.uni.lu\/en\/person-image\/NTAwNDQzMjNfX0FsZXhhbmRyb3MgUE9MSVRJUw==--large 1024w,https:\/\/www.uni.lu\/en\/person-image\/NTAwNDQzMjNfX0FsZXhhbmRyb3MgUE9MSVRJUw==--1536x1536 1536w,https:\/\/www.uni.lu\/en\/person-image\/NTAwNDQzMjNfX0FsZXhhbmRyb3MgUE9MSVRJUw==--2048x2048 2048w\" loading=\"lazy\" \/><!-- end Image Component -->\n        <\/div>\n        <div class=\"ulux-card__body card-people\">\n            <h3 class=\"card__name\">Dr. Alexandros POLITIS<\/h3>\n            <div class=\"card__organization\">FDEF<\/div>\n            <div class=\"card__function\">Postdoctoral researcher<\/div>\n            <div class=\"ulux-card__link-wrapper card__link wp-block-unilux-blocks-simple-cta wp-block-unilux-blocks-people-item-automated\">\n    <a\n        href=\"https:\/\/www.uni.lu\/fdef-en\/people\/alexandros-politis\/\"\n        title=\"Dr. Alexandros POLITIS\"\n        class=\"link-text link-text--icon ulux-card__link link-absolute\"\n        target=\"\"\n    >\n        <span class=\"link-text__body\">\n            <span class=\"link-text__name\">Learn more<\/span>\n        <\/span>\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>    <\/a>\n<\/div>\n        <\/div>\n    <\/div>\n<\/div><\/li><\/ul>\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<h5 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"language\"\n    >\nLanguage<\/h5>\n\n\n\n<p>English.<\/p>\n\n\n\n<p>This is a free hybrid event. Registration is mandatory.<\/p>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<h5 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"in-partnership-with\"\n    >\nIn partnership with<\/h5>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--contain\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/08\/Logo_ATOZ_Foundation_x5.png\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/08\/Logo_ATOZ_Foundation_x5-300x300.png 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/08\/Logo_ATOZ_Foundation_x5-150x150.png 150w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/08\/Logo_ATOZ_Foundation_x5.png 750w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: contain; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 16\/9; object-fit: contain; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><\/p>\n<\/div>\n<\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":85,"featured_media":16605,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"featured_image_focal_point":{"x":0.52,"y":0.37},"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"","uluxPrePostTitle":"","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"event_start_date":"2024-10-22 13:00:00","event_end_date":"2024-10-22 14:00:00","event_speaker_name":" Alexandros Politis ","event_speaker_link":"https:\/\/www.uni.lu\/fdef-en\/people\/alexandros-politis\/","event_is_online":false,"event_location":"Weicker Building","event_street":"4, rue Alphonse Weicker","event_location_link":"","event_zip_code":"2721","event_city":"Luxembourg","event_country":"Luxembourg"},"events-topic":[305],"events-type":[323,322,315,321],"organisation":[376,104,101],"authorship":[85],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - 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