On October 4, 2017 on the European Commission announced that it has decided to refer Ireland to the European Court of Justice (Hereafter: CJEU) for failing to recover from Apple illegal State aid.
On August 30, 2016 the European Commission decided that Ireland's tax benefits to Apple were illegal under EU State aid rules. Consequently Ireland had until January 3, 2017 to implement the Commission’s decision. The fact that Ireland appealed the European Commission’s decision does not suspend the Member State’s obligation to recover the illegal state aid.
According to the European Commission, today, more than one year after the Commission's decision, Ireland has still not recovered any of the illegal aid. Furthermore, although according to the European Commission Ireland has made progress on the calculation of the exact amount of the illegal aid granted to Apple, Ireland is only planning to conclude this work by March 2018 at the earliest. The European Commission has therefore decided to refer Ireland to the Court of Justice for failure to implement the Commission decision, in accordance with Article 108(2) of the Treaty on the Functioning of the European Union (TFEU).
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