Utilizarea normelor europene privind ajutorul de stat ca arme împotriva erodării bazei de impozitare

Av. drd. Larisa-Cătălina IONESCU

ABSTRACT

On 10 September 2024, the Court of Justice of the European Union delivered its long-awaited ruling in the Apple case. As predicted by some academics, the Court found that Ireland had granted illegal state aid to Apple through its advance tax rulings. The Apple decision is part of a second wave of rulings from the European Commission and the Court of Justice of the European Union, which apply a broader interpretation of the advantage criterion granted by national authorities. This strengthens the effectiveness of state aid rules as a tool against harmful tax competition and tax avoidance through base erosion. This development is primarily based on the link identified by the Commission between the advantage criterion and the arm’s length principle under EU law. According to this principle, the Commission views any tax arrangement (such as an advance...