European Commission v Ireland and Apple Sales International (C-465/20 P)

Judgment of 10 Sept 2024

law://eu/cjeu/2020/c-465-20/para_335@2026-11-12

335It thus follows from Article 9 of Regulation 2015/1589 that, at the end of the formal investigation procedure, the Commission’s analysis may have changed, as it may ultimately decide that the measure does not constitute aid or that the doubts as to its compatibility have been removed (see, to that effect, judgment of 14 December 2023, EDP España v Naturgy Energy Group and Commission, C‑693/21 P and C‑698/21 P, EU:C:2023:989, paragraph 63). Accordingly, the decision to initiate the formal investigation procedure and the decision to close that procedure may differ in certain respects, without those differences being such as to vitiate the latter decision.

European Commission v Ireland and Apple Sales International (C-465/20 P)

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