The Implications of the European Commission’s Decision in the Apple Tax Case
The Implications of the European Commission’s Decision in the Apple Tax Case

Author(s): Karolina Borońska-Hryniewiecka, Szymon Zaręba
Subject(s): Public Administration, Public Law, Economic policy, International relations/trade, EU-Accession / EU-DEvelopment
Published by: PISM Polski Instytut Spraw Międzynarodowych
Keywords: Ireland; economy; European Commission; Finances
Summary/Abstract: The decision of the European Commission on the aid granted to Apple by Ireland is likely to influence the way EU Member States conduct their fiscal policies. It also sets the direction for the evolution of the common market towards tightening the enforcement of competition rules by the European Commission. On a global scale, it is a serious attempt to limit the influence of transnational corporations and reduce tax evasion. Meanwhile, it sends a warning to EU Member States helping large companies to minimise their tax burdens and undermining the principle of equality in the functioning of the single market.

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