The action brought on 19 December 2016 by Apple against the European Commission seeking to annul the Ireland State aid decision (in full or in part) has been published in the EU Official Journal. The 14 pleas in law and main arguments in support of the action are as follows:
1. First plea in law, alleging that the Commission erred in its interpretation of Irish law.
— The applicants consider that as non-resident Irish companies, they were only liable to Irish corporation tax under Section …