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Comment: Boost for Apple in EU tax dispute as Amazon-case judges stress need for ‘explicit’ national law

By Nicholas Hirst ( December 18, 2023, 11:08 GMT | Comment) -- Apple should have fresh hope in a 13 billion-euro state aid dispute currently before EU judges with news last week of Amazon’s court victory over the European Commission in a long-running tax dispute. The Amazon judgment reiterated that regulator's state aid analysis must only rely on tax principles that are "explicit" in national law. That is a key argument for Apple and Ireland as its EU host government.Amazon’s court victory last week over the European Commission in a long-running tax dispute ought to give Apple fresh hope in its own 13 billion-euro ($14 billion) dispute, which is currently before EU judges....

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