The action brought on 9 November 2016 by Ireland against the European Commission regarding the Apple State aid decision has been published in the EU Official Journal. The 9 pleas in law and main arguments included in the action are as follows:
1. First plea in law, alleging that the Commission has made manifest errors of assessment in misunderstanding Irish law and the relevant facts.
— The decision wrongly asserts that two Opinions given in 1991 and 2007 by the Irish Revenue Commissioners…