【摘要】 2024年9月10日，欧洲法院推翻欧盟综合法院判决，支持欧盟委员会的决定，即认定爱尔兰的税收裁定构成与《欧盟运行条约》不符的国家援助。本文结合欧盟委员会决定、欧盟综合法院和欧洲法院判决，阐述苹果税收援助案的背景，分析欧洲法院支持欧盟委员会决定的理由，并对欧洲法院判决的可商榷之处进行探讨。本文认为，欧洲法院对苹果案的判决偏离了其在菲亚特案中确立的标准，在欧盟委员会是否采取排除法以及是否应当考虑苹果总部的功能方面的说理并不充分。更多还原

【Abstract】 On 10 September 2024,the European Court of Justice(ECJ) overturned the judgment of the General Court of the European Union and upheld the European Commission s decision that Ireland’s tax rulings constituted state aid incompatible with the Treaty on the Functioning of the European Union.This paper reviews the background of Apple state aid case,analyses the reasoning that the ECJ’s support for the Commission s decision,and discusses the debatable points of the judgement.This paper argues that the ECJ’s ruling in the Apple case deviates from the standard established in the Fiat case and provides insufficient reasoning regarding whether the Commission applied the exclusion method and whether Apple s headquarters functions should have been considered.更多还原