Court of Justice 10 September 2024, C-465/20 P (European Commission v Ireland and Apple Sales International.)

JUDGMENT OF THE COURT (Grand Chamber) 10 September 2024 ( *1 ) Table of contents I. Background to the dispute A. History of the Apple Group 1. The Apple Group 2. ASI and AOE 3. The Irish branches B. The contested tax rulings 1. The 1991 tax ruling (a) The tax base of ACL, AOE’s predecessor (b) The tax base of ACAL, ASI’s predecessor 2. The 2007 tax ruling C.