The Apple Case: Reviewing the Advocate General’s Opinion in Light of Irish Law

This article examines the Opinion of Advocate General Pitruzzella in Apple (Case C-465/20) from the perspective of Irish law and in light of the Court of Justice of the European Union’s (CJEU) recent case law, including the Fiat and Amazon cases. It argues that, after identifying Irish law as the crux of the case, the Advocate General misinterpreted its application. The author argues that the CJEU ought to find in favour of Apple Inc. and Ireland.