In September 2024, the Court of Justice of the European Union issued a landmark ruling regarding the Apple case and state aid. The Court ruled that the tax rulings granted by Ireland to Apple do not constitute illegal state aid, thus overturning the European Commission’s previous decision that had forced Apple to pay €13 billion in back taxes. This ruling has important implications for the tax policies of Member States and for multinationals operating in the EU, as it clarifies the limits of the Commission’s intervention in matters of national taxation and defines more precisely what constitutes a selective advantage incompatible with the internal market.