The 38-page opinion Advocate General Giovanni Pitruzzella submitted on Thursday to the Court of Justice of the EU in Apple’s state aid case not only recommends the reversal of the 2020 decision of a lower court in favour of Ireland. If followed by the court, it would vindicate the approach adopted by the European Commission eight years ago to outlaw the double Irish tax scheme – while also providing a win for all other parties in the case by cementing the green jersey tax structure that has replaced it. The advocate general represents the public interest and the defence of…

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