European Court of Justice

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 . . .

ECJ Advocate General approves German law denying parent-level deduction for loss carryforwards of Austrian PE upon the PE’s sale to a group member – EY

September 8, 2015

If the ECJ follows the opinion of the AG in the case, Timac Agro Deutschland, "the possibility to obtain cross-border loss relief would be significantly narrowed in cases where the PE country allows foreign taxpayers to pick up losses incurred by a sold or wound up PE," EY writes in a September 8 tax alert. See: EY. See, also: Timac Agro Deutschland GmbH v. Finanzamt Sankt Augustin (in German).
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