|
Summary:
Judgment from the Court of Justice of the European Union (CJEU) concerning the decision taken by the European Commission on Ireland's tax rulings in favour of Apple.
Further information:
The European Commission adopted in August 2016 a decision regarding two tax rulings issued by the Irish tax authorities (Irish Revenue) - in 1991 and 2007 - in favour of Apple Sales International (ASI) and Apple Operations Europe (AOE), which were companies incorporated in Ireland but not tax resident in Ireland. The Commission considered such rulings constituted State Aid unlawfully put into effect by the Member State and was declared incompatible with the internal market. The Commission demanded the recovery of the aid in question, which amounted to €13 billion in tax advantages.
Ireland brought an Action to the CJEU in November 2016 requesting the Court to annul the Commission's decision (Case T-778/16). ASI and AOE also brought a similar action in December 2016 (Case T-892/16). The full explanation of the Commission's Decision was published on 19 December 2016 in the framework of these actions.
On 15 July 2020, the General Court annulled the contested decision because the European Commission did not succeed in showing to the requisite legal standards that there was an advantage for the purposes of Article 107(1) TFEU. The Commission was also wrong to declare that ASI and AOE had been granted a selective economic advantage and, by extension, State Aid. On 25 September, the Commission announced its decision to appeal the General Court's judgment.
A separate CJEU Case brought by the European Commission against Ireland concerned the recovery of the alleged state aid.
|
Related Links |
- Official
-
CJEU CURIA: Case T-778/16 | Ireland v Commission
http://curia.europa.eu/juris/documents.jsf?num=T-778/16
-
CJEU CURIA: Case T-892/16 | Apple Sales International and Apple Operations Europe v Commission
http://curia.europa.eu/juris/documents.jsf?num=T-892/16
-
Ireland: Department of Finance: Press Release, 02/09/2016: Statement by the Minister for Finance on the Government Decision to appeal the Apple State aid decision
https://www.gov.ie/en/press-release/64d4f6-statement-by-the-minister-for-finance-on-the-government-decision-to-/
-
Ireland: Department of Finance: Press Release, 19/12/2016: Ireland publishes legal arguments in Apple State Aid case
https://www.gov.ie/en/press-release/1ea8e2-ireland-publishes-legal-arguments-in-apple-state-aid-case/
-
United States: Department of Treasury: Press Release, 19/12/2016: Treasury Spokesperson Statement on European Commission Apple Decision
https://www.treasury.gov/press-center/press-releases/Pages/jl0687.aspx
-
CJEU: Press Release, 15/07/2020: Judgment in Cases T-778/16, Ireland v Commission, and T-892/16, Apple Sales International and Apple Operations Europe v Commission
https://curia.europa.eu/jcms/jcms/p1_3116953/en/
-
European Commission: Statement by Executive Vice-President Margrethe Vestager following today's Court judgment on the Apple tax State aid case in Ireland (15 July 2020)
https://ec.europa.eu/commission/presscorner/detail/en/statement_20_1356
-
Ireland: Department of Finance: Press Release, 15/07/2020: Initial comment by Department of Finance on GCEU ruling in the Apple State aid case
https://www.gov.ie/en/press-release/2f4d6-initial-comment-by-department-of-finance-on-gceu-ruling-in-the-apple-state-aid-case/
-
Irish Government: Department of Finance: Press Release, 25/09/2020: Minister Donohoe notes EU Commission’s decision to appeal Apple State aid case to the Court of Justice of the EU
https://www.gov.ie/en/press-release/77ec6-minister-donohoe-notes-eu-commissions-decision-to-appeal-apple-state-aid-case-to-the-court-of-justice-of-the-eu/
-
European Commission: Statement by Executive Vice-President Margrethe Vestager on the Commission's decision to appeal the General Court's judgment on the Apple tax State aid case in Ireland (25 September 2020)
https://ec.europa.eu/commission/presscorner/detail/en/statement_20_1746
- News
-
BBC News, 19/12/2016: Apple fights back with appeal against EU Irish tax ruling
https://www.bbc.co.uk/news/business-38362434
-
Deutsche Welle, 19/12/2016: Ireland to appeal EU's record $14B tax order on Apple
https://p.dw.com/p/2UUci
-
Politico, 19/12/2016: Vestager, Apple up ante in historic tax dispute
https://www.politico.eu/article/eus-e13-billion-tax-fight-with-apple-and-ireland-escalates/
-
EUObserver, 19/12/2016: Ireland vows to fight EU's Apple tax order
https://euobserver.com/economic/136325
-
The Guardian, 19/12/2016: Ireland may not get Apple's €13bn back taxes in full, EU says
https://www.theguardian.com/business/2016/dec/19/apple-cut-euro-13bn-irish-tax-bill-spreads-payments-eu-us
-
EurActiv, 20/12/2016: Brussels discloses full decision on Apple’s tax schemes
https://www.euractiv.com/section/euro-finance/news/brussels-discloses-full-decision-on-apples-tax-schemes/
-
Independent.ie, 31/01/2017: Vestager: Ireland must collect €13bn Apple tax - but other EU countries could claim share
https://www.independent.ie/business/irish/vestager-ireland-must-collect-13bn-apple-tax-but-other-eu-countries-could-claim-share-35411205.html
-
Reuters, 24/04/2018: Ireland expects Apple EU tax appeal to be heard before end of year
https://uk.reuters.com/article/idUKKBN1HV1OZ
-
The Guardian, 24/04/2018: Ireland expects Apple EU tax appeal to be heard in autumn
https://www.theguardian.com/world/2018/apr/24/ireland-apple-eu-tax-appeal-autumn
-
Deutsche Welle, 17/09/2019: Apple appeals record €13 billion tax payment demanded by European Commission
https://p.dw.com/p/3PjLH
-
Euronews, 18/09/2019: Apple spars with EU as £11.5 billion Irish tax dispute drags on
https://www.euronews.com/2019/09/18/apple-spars-with-eu-as-11-point-5-billion-irish-tax-dispute-drags-on
-
Reuters, 15/07/2020: Crunch time for Apple in fight against $15 billion EU tax order
https://uk.reuters.com/article/idUKKCN24G001
-
RTÉ News, 15/07/2020: Apple and Ireland win €13bn tax appeal
https://www.rte.ie/news/business/2020/0715/1153349-apple-ireland-eu/
-
BBC News, 15/07/2020: Apple has €13bn Irish tax bill overturned
https://www.bbc.co.uk/news/business-53416206
-
The Irish Times, 15/07/2020: EU court decision settles €13bn question: Apple’s money was never ours to tax
https://www.irishtimes.com/business/economy/eu-court-decision-settles-13bn-question-apple-s-money-was-never-ours-to-tax-1.4305104
-
The Guardian, 15/07/2020: Apple does not need to pay €13bn Irish tax bill, EU court rules
https://www.theguardian.com/technology/2020/jul/15/apple-does-not-need-to-pay-13bn-irish-tax-bill-court-rules
-
Bloomberg, 15/07/2020: Apple Wins Fight Over $14.9 Billion Tax Bill in Blow to EU
https://www.bloomberg.com/news/articles/2020-07-15/apple-wins-eu-court-fight-over-14-9-billion-tax-bill
-
Deutsche Welle, 15/07/2020: Apple, Ireland win €13 billion tax appeal in blow to EU
https://p.dw.com/p/3fLKr
-
Politico, 15/07/2020: EU Court annuls €13B Irish tax bill for Apple
https://www.politico.eu/article/eu-court-annuls-e13b-irish-tax-bill-for-apple/
-
Politico, 15/07/2020: Defeat on €13B Apple tax bill delivers big blow to EU’s Vestager
https://www.politico.eu/article/defeat-on-13b-apple-tax-bill-delivers-big-blow-to-eu-margrethe-vestager-ireland/
-
The New York Times, 15/07/2020: Apple Scores Legal Victory Against $14.9 Billion E.U. Tax Demand
https://www.nytimes.com/2020/07/15/business/apple-eu-ireland-tax.html
-
EurActiv, 15/07/2020: Commission loses out in Apple-Ireland tax battle, announces tax abuse clampdown
https://www.euractiv.com/section/digital/news/commission-loses-out-in-apple-ireland-tax-battle-announces-tax-abuse-clampdown/
-
Euronews, 15/07/2020: Apple and Ireland win appeal against €13 billion EU tax demand
https://www.euronews.com/2020/07/15/decision-day-for-apple-in-appeal-against-eu-tax-order
-
RFI News, 15/07/2020: European court hands victory to Apple and Ireland in €13bn tax ruling
https://www.rfi.fr/en/international/20200715-european-court-hands-victory-to-apple-and-ireland-in-%E2%82%AC13bn-tax-ruling
-
CityAM, 15/07/2020: Apple wins appeal against EU's €13bn Irish tax fine
https://www.cityam.com/apple-wins-appeal-against-eus-e13bn-irish-tax-fine/
-
ICIJ: Paradise Papers, 15/07/2020: Apple dodges $15b tax bill in EU court appeal
https://www.icij.org/investigations/paradise-papers/apple-dodges-15b-tax-bill-in-eu-court-appeal/
-
Delano, 15/07/2020: Apple wins €13bn EU tax trial
https://delano.lu/d/detail/news/apple-wins-eu13bn-eu-tax-trial/211058?h=MTU5NDgwNTg5MQ==
-
TIME, 15/07/2020: EU Court Says Apple Does Not Owe $15 Billion in Back Taxes Over Irish Shell Companies
https://time.com/5867011/eu-ruling-apple-back-taxes-irish-shell-companies/
-
EUObserver, 16/07/2020: EU Commission: Apple paying so little tax still unfair
https://euobserver.com/economic/148967
-
The Irish Times, 30/07/2020: Apple case has caused Ireland ‘significant’ reputational damage – Donohoe
https://www.irishtimes.com/business/economy/apple-case-has-caused-ireland-significant-reputational-damage-donohoe-1.4317805
-
The Guardian, 25/09/2020: European commission to appeal against €13bn Apple tax ruling
https://www.theguardian.com/technology/2020/sep/25/european-commission-appeal-against-apple-tax-ruling-ireland
-
Associated Press, 25/09/2020: EU Commission appeals after losing Apple $15B tax case
https://apnews.com/article/europe-archive-ireland-41167bab55a7187994a1ca5e04f336e1
-
Euronews, 25/09/2020: Brussels appeals court ruling that Apple doesn't need to pay €13 billion in back taxes
https://www.euronews.com/2020/09/25/brussels-appeals-court-ruling-that-apple-doesn-t-need-to-pay-13-billion-in-back-taxes
-
RTÉ News, 25/09/2020: EU Commission to appeal Apple tax judgment
https://www.rte.ie/news/2020/0925/1167361-apple-judgement-appeal/
-
BBC News, 26/09/2020: European Commission to challenge Apple tax bill verdict
https://www.bbc.co.uk/news/technology-54296405
- Commentary and Analysis
-
Wikipedia: EU illegal state aid case against Apple in Ireland
https://en.wikipedia.org/wiki/EU_illegal_state_aid_case_against_Apple_in_Ireland
-
Politico, 19/12/2016: Apple’s rotten appeal
https://www.politico.eu/article/opinion-apples-rotten-appeal/
-
Euro|topics, December 2016: Ireland and Apple take Brussels to court
https://www.eurotopics.net/en/171627/
-
Tax Journal: Analysis, 01/02/2017: The EC’s state aid ruling on Apple
https://www.taxjournal.com/articles/ec-s-state-aid-ruling-apple-02022017
-
Social Europe, 08/02/2017: What Hope For Civilisation If Apple Pays No Tax?
https://www.socialeurope.eu/hope-civilisation-apple-pays-no-tax
-
KPMG: Insights, 15/07/2020: The EU Court Ruling on Apple - The KPMG view
https://home.kpmg/ie/en/home/insights/2020/07/eu-court-ruling-apple-tax.html
-
Oxfam International: Press Release, 15/07/2020: Apple judgement shows EU must immediately address corporate tax reforms
https://www.oxfam.org/en/press-releases/apple-judgement-shows-eu-must-immediately-address-corporate-tax-reforms
-
Eurodad: Press Release, 15/07/2020: Eurodad response to today’s EU court ruling in the Apple / Ireland tax-related state aid case
https://www.eurodad.org/apple_ireland_state_aid_july_2020
-
Euro|topics, July 2020: Brussels loses tax case against Apple
https://www.eurotopics.net/en/244186/
-
Taxation: Articles, 16/07/2020: Ireland did not grant Apple unlawful tax advantages
https://www.taxation.co.uk/articles/ireland-did-not-grant-apple-unlawful-tax-advantages
-
White & Case, 17/07/2020: EU General Court strikes a blow to Commission approach to fiscal State aids in the Apple tax case
https://www.whitecase.com/publications/alert/eu-general-court-strikes-blow-commission-approach-fiscal-state-aids-apple-tax
-
RTÉ News, 18/07/2020: Apple win won't ease pressure on Irish Corporation Tax system
https://www.rte.ie/news/business/2020/0718/1153979-apple-tax/
-
Kluwer International: Tax Blog, 22/07/2020: Apple: One Case to Rule Them All
http://kluwertaxblog.com/2020/07/22/apple-one-case-to-rule-them-all/
-
Deutsche Welle, 23/07/2020: Apple tax ruling for Ireland shines light on global tax avoidance
https://p.dw.com/p/3fjCX
-
Forbes, 10/08/2020: A Closer Look At Apple’s Victory In EU Tax Case
https://www.forbes.com/sites/taxnotes/2020/08/10/a-closer-look-at-apples-victory-in-eu-tax-case/#99e4a03f8a1a
|