Illegal subsidy or legitimate tax policy? The EU’s Apple case against Ireland

The Jean Monnet Center and Hauser Global Fellows Program will host the lunchtime event on “Illegal subsidy or legitimate tax policy? The EU’s Apple case against Ireland“ with Ms. Helena Malikova, European Commission. Please see more details below.

Commentators: Eleanor Fox, Walter J. Derenberg Professor of Trade Regulation, NYU School of Law and Carlo Garbarino, Senior Emile Noël Fellow,  Professor of Taxation at Università Bocconi, Milan.

The event will take place on Tuesday November 15th, from 12:30-2:00pm at the 1st Floor Lounge, 22 Washington Square North, New York, NY 10011. Lunch will be served from 12:30 PM and the presentation will begin at 1:00 PM.

Please RSVP by November 10th via email to if you plan to attend.


In August 2016 the European Commission requested Ireland to claim EUR 13 billion in unpaid taxes from Apple. Helena Malikova was the case manager of the investigation and will present European Commission’s investigations under EU State aid rules into tax arrangements of companies and explain Commission’s recent decision in the Apple case.

The Apple case has raised numerous issues in the public debate such as: Why did EU chose to tackle tax planning through competition rules? Is the EU interfering with the sovereignty of Ireland and their right to define their national taxation rules? Is the EU claiming profits which should be taxed in the US? What is next?

This presentation will give the opportunity to discuss these questions directly with Helena Malikova, who was responsible within the Directorate General for Competition for the Apple investigation.

 Helena Malikova, CFA, is a case manager with the Directorate General for Competition of the European Commission (EC), she is currently an EU Fellow at UC Berkeley. Helena had the role of case manager in the Task Force Tax Planning Practices, which she contributed to set up in 2013. Helena has been involved with investigations under EU State aid rules into the tax arrangements of Starbucks, Fiat, Amazon, McDonald’s and Engie. Most recently, she managed the EC’s investigation into Apple’s tax arrangement in Ireland, until the adoption of Commission’s decision in August 2016. She joined the EC in 2009 as case handler in the Task Force Financial Crisis of the Directorate General for Competition and previously worked at Société Générale and Credit Suisse.