Planeamento fiscal do grupo Apple
: análise do caso e propostas de combate

  • Rute Fernandes de Sousa (Student)

Student thesis: Master's Thesis


The Apple case is one of several cases investigated by the European Commission, in the context of the granting of State Aid, by Member States, whose object is Transfer Prices. In our view, we are faced with a very complex tax planning scheme, which essentially uses existing differences between the legal systems involved, accompanied by unclear and ineffective transfer pricing regulations. And not from a state aid situation. In this sense, we will analyze the limits to this resource as a form of fiscal harmonization on the part of the EC, and also its arguments, which proved to be scarce and fragile, in evidential terms, in relation to the selective advantage. This criterion is, in our view, the key feature of the investigation. Finally, our dissertation intends to explore the application of other reaction mechanisms against this type of practices. Thus, concluding that the granting of Tax Rulings is not exactly the result of an abuse of the system, and that only with the advancement of the proposal for a CCCTB Directive and with the development of the Administrative Cooperation and Information Exchange Directive, would we be able to resolve the problem with Transfer Pricing.
Date of Award19 Jul 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJoão Sérgio Ribeiro (Supervisor)


  • Tax planning
  • State aid
  • Transfer pricing
  • Advanced price agreement
  • Arm’s lenght principle
  • Selectivity


  • Mestrado em Direito

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