Minister for Finance notes Opinion of Advocate General in Apple State aid case

The Minister for Finance Michael McGrath today (Thursday, 9 November) notes the Opinion of the Advocate General Pitruzella that the judgment of the EU General Court on ‘tax rulings’ adopted by Ireland be set aside in the Apple State aid case and the case be referred back to the General Court for a new decision on the merits.

Minister McGrath commented:

"I note the Opinion of the Advocate General. It is important to bear in mind that this Opinion does not form part of the Court of Justice of the European Union judgment but is considered by the Court when arriving at its final ruling.

"My department and the State’s legal team will consider the full Opinion of the Advocate General in detail.

"It has always been, and remains, Ireland’s position that that the correct amount of Irish tax was paid and that Ireland provided no State aid to Apple. We now await the judgment of the Court of Justice of the European Union on this matter."

Notes

In 2016, the European Commission issued a Decision finding that Ireland had provided State aid to Apple. Ireland challenged this finding to the General Court of the European Union (GCEU).

In 2020, the GCEU issued its judgment which annulled the Commission’s State aid decision of 2016.

The Commission appealed the GCEU judgment to the Court of Justice of the European Union (CJEU) and, on 23 May 2023, the CJEU heard the appeal. The Commission, Ireland, Luxembourg, Apple and the EFTA Surveillance Authority made interventions before the Court.

Following the oral hearing, the Advocate General’s Opinion was published on 9 November 2023.

The Advocate General analyses the legal aspects of the case in detail and, separately from the deliberations of the Court, provides an Opinion regarding the issue being heard. This Opinion does not form part of the CJEU’s judgment but is considered by the Court when arriving at its final judgment.

Following the Advocate General’s Opinion, the Court’s judgment will be pronounced in open Court. The timing of the judgment is entirely at the discretion of the Court.