The General Court’s awaited ruling in the Apple[1] case contains some surprising parts, and it is not easily reconciled with case law from this Court and from the Court of Justice. But as in the Fiat[2] and Starbucks[3] cases, it reveals an impressive effort to analyse the issues at depth. The facts are described in…

Some cases just have it all; the Apple case is one of them. First, size: at more than thirteen billion euros, the recovery order Ireland had to enforce dwarfed the previously biggest one (EDF, at around one billion euros). Second, international political implications: the case ignited transatlantic tensions between the EU and the USA, both…