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Rafael Quintero Godínez

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Open access Sep 2026

Not Rotten, Not Bad: Rethinking Apple and EU Tax Governance through Law and Political Economy

This Article reinterprets the Apple State aid case through a Transformative Law and Political Economy (TLPE) lens. It argues that the Court of Justice’s 2024 judgment showed that, under specific national-law conditions, State aid control can reach aggressive tax planning by prioritizing economic substance over form...

Rafael Quintero Godínez, Aidan Regan · 0 citations

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