European Court of Justice

Ordinary VAT rate on e-books is valid, European court concludes

March 11, 2017

Davide Anghileri of the University of Lausanne discusses a March 7 European Court of Justice ruling concluding that the EU VAT directive is valid under EU law even though it excludes electronically-supplied digital books, newspapers, and periodicals from a reduced rate of VAT . . .

Ireland’s legal arguments in Apple State aid tax case published

February 6, 2017

Mary Cosgrove, a tax lecturer at the J. E. Cairnes School of Business & Economics at the National University of Ireland, discusses Ireland's arguments in the Apple State aid case before the Court of Justice of the European Union, as revealed in the government’s summary of  legal proceedings, released today . . . .

Ireland appeals Apple state aid decision

November 10, 2016

The Irish government today filed suit to annul the EU Commission's decision in the Apple case, which concluded that Ireland granted Apple about €13 billion (USD 14.5 billion) in illegal state aid by . . .
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