This article examines the recent decision of the CJEU in Commission v. Ireland and Others (Case C-465/20 P) (Apple) and argues that, in the decision, the Court breached its own recent, and indeed subsequent, jurisprudence. It ignored what the General Court had actually determined, thus permitting the Commission to apply the arm’s length principle in a way that essentially overruled the provisions of Irish law. The article further argues that the CJEU did so on very narrow, technical, and legally dubious grounds, and that although this allowed it to reach what it may have felt was the right decision, it was for the wrong reasons.