As the decade-long legal battle over Apple’s past Irish corporate structure enters its final phase, the €13 billion in disputed corporation tax sitting in an escrow account has become a mere by-product of the case. What is really at stake in the appeal heard on Tuesday by the Court of Justice of the EU is a clarification of the rules the European Commission can use to police the use of tax incentives. As its lawyer Paul-John Loewenthal put it at the very start of his plea, the case is of utmost importance for the future of fiscal state aid and…

Want to read the full story?

Unlock this article – and everything else on The Currency – with an annual membership and receive a free Samsonite Upscape suitcase, retailing at €235, delivered to your door.

Subscribe

Cancel at any time.

Are you already a member? .