Beckett Cantley (Northeastern) & Geoffrey Dietrich (Cantley Dietrich), Apple v. European Fee: Shedding the Conflict on Company Worldwide Switch Pricing, 45 Loy. L.A. Int’l & Comp. L. Rev. 1 (2022):

For the final a number of years, Apple has been defending tax methods utilized in Eire earlier than the European Union (EU) Normal Courtroom. The European Fee, utilizing Article 107 of the Treaty on the Functioning of the European Union, argues that Eire supplies state help to Apple relating to a number of tax rulings, and that Apple owes a considerable tax legal responsibility. Though Apple was capable of safe a good ruling earlier than the EU Normal Courtroom, the European Fee has appealed the Normal Courtroom’s choice, and the ultimate decision to this case could possibly be a number of years away. 

The end result of this case has the potential to trigger modifications to the company tax construction throughout the EU and will both strengthen or weaken the Fee’s success in difficult the shortage of arm’s size ideas in switch pricing strategies via state help considerations. If the European Fee is unsuccessful on this case, there could also be a push for the EU to harmonize the company tax system within the hopes of limiting firms’ capability to cut back tax liabilities by shifting income between nations within the EU.