Seeds of Discord: Inside Apple’s EU Tax Controversy

Guest: Ruth Mason (University of Virginia School of Law and Max Planck Law Fellow). In a dramatic upset in September 2024, Apple and Ireland lost their state aid case before the European Union’s highest court. This decision—which is set to cost Apple over €13 billion—represents the most expensive state aid recovery ever. Today's guest, Ruth Mason, offers a play-by-play of the case. The episode takes listeners through the European Commission’s administrative procedure, the judgment of the General Court of the European Union, and finally the judgment of the European Court of Justice.  Along the way, it offers criticism of the legal theory the Commission took in the case, as well as insights into Apple’s global tax plan and why that tax plan failed. Broader implications concerning the competitive position of the European Union and the future of US-EU tax relations are also discussed.