The Advocate General of Europe's highest court will issue an opinion today on the European Commission’s appeal against an earlier judgement overturning its findings in the €13bn Apple tax state-aid case.
But Apple’s lawyers refuted the commission's arguments and claimed the commission had made numerous errors and misrepresentations. In 2016 the commission found that two tax rulings in 1991 and 2007 issued by Revenue to Apple had"substantially and artificially lowered the tax paid by Apple in Ireland since 1991".
An Advocate General’s opinion is not binding, but in an estimated 80% of cases it is reflected in the court’s final judgement.