The Advocate General’s Opinion in Apple: Two Steps Forward, One Step Back

By Ruth Mason

This commentary was first published in Tax Notes International.

In this article, Ruth Mason reviews the advocate’s general opinion in the case against Ireland for granting illegal state aid to Apple. Advocate General Giovanni Pitruzzella urged Europe’s highest court to vacate Ireland and Apple’s win in the court below and remand the case for what he described as legal errors. She also considers whether Apple could fit into the Gibraltar exception described by the Court of Justice in its Fiat decision.

Read the full article.