Giacomo Pisani

Graduated in Jurisprudence and Subject expert in Administrative Law at the University of Milan

This paper aims to analyze the sentence T-778/16 of the General Court which has annulled the Decision (EU) 2017/1283 which had condemned Apple Inc. to pay about 13 billion in taxes into the Irish tax coffers, not paid following two “tax rulings”, one in 1991 and one in 2007, stipulated between the Irish tax authorities and Apple in order to define the tax base of the two subsidiaries ASI and AOE located in Irish territory. The analysis, in addition to highlighting the reasons that led the Court to annul the decision, will conclude with a brief reflection on the consequences that the judgment could have on the policy, started by the European Union in 2014, of fighting aggressive taxation practices adopted by some Member States.

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accesso civico documenti

This paper analyzes the order n. 8501/2019 of Referral to the Plenary Session about the possibility for a subject, even if not direct holder of a concrete interest, to request the viewing of documents belonging to the PA, through the generalized civic access ex art. 5, c. 2, Legislative Decree 33/2013. In the case here analyzed, reference is made to the possibility of using the tool of generalized civic access in public procurement.

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