An apple a day keeps taxation away?

The General Court (GC) of the European Union ruled in favour of Apple in the state aid case regarding Apple’s Irish tax structure, annulling the 2016 decision of the European Commission (EC). As a result, Ireland is at present not obliged to reclaim the amount of EUR 13 billion from Apple. The decision is not yet final due to the EC’s right to appeal.

Related briefings

Certain Romanian competition law provisions on hold (for now)

Several provisions of Competition Law no. 21/1996 (the “Competition Law”) are currently suspended and may lose their legal effects beginning of September, following a recent decision issued by the Constitutional Court of Romania (CCR).

Montenegro: Insight into the New Companies Act

The new Montenegrin Companies Act which entered into force on 11 July 2020, is an innovative and thoroughgoing codification of Montenegrin Corporate Law. The legislator opted for a comprehensive legal instrument which, compared to the previous law, contains more detailed and exhaustive rules determining the establishment, management, restructuring, termination and functioning of business entities.

Czech Republic: Managing director and invalid employment contract, work injury

The Supreme Court of the Czech Republic recently issued an interesting decision concerning the employment of a managing director and an accident at work. It should be noted that this decision does not relate to a long-term problem with the concurrence of functions, i.e. the (im)possibility of performing the function of a managing director in an employment relationship, but reflects a situation where the managing director performs non-parallel work, i.e. work outside the function of a statutory body.

Covid-19: European overview on moratoria – July 2020

Austria Statutory Moratorium on repayment of loans taken out by consumers and micro enterprises (enterprises with less than 10 employees and annual turnover/annual balance sheet not more than EUR 2 million) before 15 March 2020, resulting in extension of payment dates falling in the months of April, May or June 2020, by 3 months. During […]

CEE legislation tracker: Austria

1 Financial Support Measures 1.1 Corona Relief Fund 21/07: guidelines for grants for site-relevant companies effective as of 22/07. Grants to be issued by COFAG to i.a. companies in the sectors of infrastructure, energy, telecommunication.   25/05: guideline for grants for fixed costs effective as of 26/05. 23/05: EU Commission greenlights Austrian scheme allowing grants […]

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Baker McKenzie

Bakers eyes September reopening for London HQ

Baker McKenzie is aiming to allow its London staff back into the office from September, as other firms have instead opted for soft-reopenings in the past few weeks. The firm will start by letting in around 25 per cent of its City headcount, but going into the office will not be mandatory. Staff will enter […]

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