In conclusion, the Commission finds that Ireland, by issuing the contested tax rulings that enabled ASI and AOE to determine their yearly corporation tax liability in Ireland in the years that those rulings were in force, has unlawfully granted State aid to ASI, AOE and the Apple group, in breach of Article 108(3) of the Treaty, which Ireland is required to recover by virtue of Article 16 of Regulation (EU) 2015/1589 from ASI and AOE,
S'agissant des biens incorporels de commercialisation, le point 97 de la section D-2(iii)(c)(3)A(iii) du rapport de l'OCDE de 2010 sur l'attribution de bénéfices indiquait que «[l]es principes fondamentaux sont identiques pour les biens incorporels de commercialisation et les biens incorporels manufacturiers».