OPOREZIVANJE DOBITI MULTINACIONALNIH KOMPANIJA I PRAVO DRŽAVNIH POTPORA EUROPSKE UNIJE: STUDIJA “SLUČAJA APPLE”

Abstract

The paper analyses the most important legal aspects of the recent European Commission's decision regarding the case. The decision, adopted in August 2016, breeds controversies, especially as to the innovative interpretation of the so-called arm's length principle and transfer pricing rules within the EU context. Legal reasoning of the Commission will be put to the judicial test by the Court of Justice of the European Union in the coming period. From a broader perspective, the Apple decision is tied to the current debates on fairer taxation of multinational companies. In this regard it is evident that the EU institutions are using state aid rules as instruments against the so-called aggressive tax planning. However, from the perspective of individual Member States this may be considered as an undue encroachment on their tax sovereignty. Against this backdrop, main findings of this paper may be useful for academics and practitioners dealing with neighbouring areas of tax law and state aid law.