Ruling due on Apple and Ireland's €13bn tax appeal

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It is widely expected that regardless of the outcome, the decision will be appealed to the EU's higher court

However, it is widely expected that regardless of the outcome, the decision will be appealed to the EU's higher court.

The Commission's claim was that the rulings rubber-stamped a method of determining the taxable profits for two companies based in Ireland - Apple Sales International and Apple Operations Europe - which were managed from outside Ireland and were responsible for all Apple's sales outside of the Americas.

These profits were not, as a result, subject to tax in any country under specific provisions of the Irish tax law which are no longer in force, it found. Apple has argued that most of the value attributable to its products is generated in the US and that was where the tax was to be paid.The company has accused the European Commission of trying to rewrite Apple's history in Europe, ignore Irish tax laws and upend the international tax system.

 

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