Observers feel that the European Commission’s legal stance against Nike Europe over an alleged under-payment of taxes in the Netherlands has been weakened by a ruling by the General Court of European Court Justice that annulled its previous decision against Apple Corp. and the Irish government. The Commission had charged in 2017 that Apple’s two subsidiaries in Ireland had been getting an unfair advantage by paying the equivalent of less than one percent tax on the group’s European revenues, resulting in tax savings of €13.1 billion between 1991 and 2015. The court ruled that the Commission failed to show “the requisite legal standard that there was an advantage for the purpose of Article 107” of the Treaty for the Functioning of the European Union. The court denied that Apple “had been granted a selective economic advantage and, by extension, state aid” from the Irish government. After 2014, Apple moved its two Irish subsidiaries to the tax-free island of Jersey. The Commission, which started its investigation into Nike at the beginning of 2019, may still appeal the General Court’s decision in favor of Apple to a higher court.