Artykuły naukowe

Tom 24 (2018)

Sygnalizacja problematyki związanej z optymalizacją podatkową pojmowaną jako pomoc publiczna na przykładzie decyzji Komisji Europejskiej w sprawie Apple

Strony: 11 - 20



The notification of the issues connected with tax optimization perceived as state aid on the example of the decision of the European Commission in the case of the Apple group

This article will attempt to indagate the decision of the European Commision EU 2017/1283 of the 30th of August 2016 on state aid implemented by Ireland to Apple. According to the statement of the European Commission, whilst issuing tax ruling practice which allowed the companies Apple Operations Europe hereinafter referred to as „AOE” and Apple Sales International hereinafter referred to as „ASI” to determine their corporate tax liability in the years when they were in force, Ireland has unlawfully granted state aid to AOE, ASI and the Apple group. Consequently, Ireland was required to recover the receivables. This study will be concerned with the basic concepts related to tax optimization. The discussion also delves into the most significant thesis of the aforementioned decision of the European Commission as well as to the other investigations referring to the issue of the unlawful state aid. In this essay an examination will be made to outline that the tax practices of the global concerns might have a strong impact on the stabilization of the internal market, especially whilst the competition and consumer protection law is concerned. Further analysis devotes to the negative outcomes for the EU member states and the European Union itself.