Abstract

The European Commission has recently stated that some Member States gave illegal state aids to Mnes through granting tax rulings at favorable conditions. Such decisions has been criticised from different viewpoints. The core of this criticism is that the Commission has misused state aid control as a tool to fight unfair tax competition introducing confusion and uncertainty in the application of state aid rules. In this article we will focus on the Apple case in order to make clear the main points of disagreement raised by these decisions.