1. Vodafone International Holdings B.V. v. Union of India (2012)
Jurisdiction: India, Supreme Court of India
Issue: Capital gains tax on indirect transfer of assets.
Facts: Vodafone acquired shares of a Cayman Islands company that indirectly held assets in India. The Indian tax authorities claimed that the transaction was taxable in India as an indirect transfer of Indian assets.
Ruling: The Supreme Court held that Indian tax law did not cover indirect transfers at the time of the transaction, and thus Vodafone was not liable.
Impact: This case triggered retrospective amendments in Indian tax law and became a landmark precedent on the taxation of cross-border transactions.
2. European Commission v. Apple (Ireland State Aid Case, 2016–2020)
Jurisdiction: European Union, General Court of the EU
Issue: Tax competition and state aid rules.
Facts: The European Commission found that Ireland had granted Apple favorable tax rulings, allowing the company to pay substantially less tax than other businesses. The Commission ordered Apple to repay €13 billion in back taxes.
Ruling: In 2020, the General Court annulled the Commission’s decision, holding that the evidence was insufficient to prove selective economic advantage.
Impact: Highlighted tensions between national tax sovereignty and EU state aid law, influencing corporate tax reforms in Europe.
3. Panama–Colombia Tariff Dispute (WTO, 2019)
Jurisdiction: World Trade Organization (WTO) Dispute Settlement Body
Issue: Customs duties and trade discrimination.
Facts: Panama challenged Colombia’s tariffs and restrictions on certain textiles, clothing, and footwear, arguing that they violated WTO obligations.
Ruling: The WTO Appellate Body ruled against Colombia, finding that the tariffs were discriminatory and inconsistent with GATT obligations.
Impact: Reaffirmed the principle of non-discrimination in international trade and the limits of using tariffs as tools against illicit trade.