- Apple’s Tax Ruling Reconsideration
- Ongoing EU-Ireland Dispute
- Legal Opinion Impact
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A legal advisor to the European Court of Justice has argued that a ruling should be reversed that permitted Apple to evade paying back taxes amounting to €13 billion (£11 billion).
Ongoing Dispute Involving Multiple Parties
The latest development in the protracted dispute between the European Union, the American technology conglomerate, and the government of Ireland.
Three years ago, they reversed a decision that the Irish government had provided Apple with illegitimate tax benefits.
However, Court of Justice Advocate General Giovanni Pitruzzella stated that they should reconsider the case.
He contended that the ruling in favour of Apple had been influenced by a sequence of legal errors and had failed to “accurately assess the substance and consequences of certain methodological errors that, as per the Commission’s decision, vitiated the tax rulings.”
Importance of Legal Opinions
Although legal opinions are non-binding and do not constitute definitive verdicts, the court generally concurs with them in the vast majority of instances.
Apple’s Stance and the Irish Government’s Argument
A spokesperson for Apple stated, in light of the most recent development, that the initial ruling that exempted the company from tax repayment made it “obvious that Apple did not obtain any preferential treatment or state assistance.”
They added, “We believe that should be upheld.”
The European Commission determined in 2016 that the Irish government had granted Apple unjust preferential treatment, enabling the company to pay a significantly reduced tax rate compared to other corporations.
The Commission determined that the Irish government had unlawfully assisted Apple in this matter.
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The affair symbolised the Commission’s efforts to crack down on multinational firms’ tax avoidance.
The Irish government has put forth the argument that Apple ought not to be obligated to reimburse the delinquent taxes, contending that the company’s financial detriment was justified in its efforts to promote the nation as an appealing location for major corporations.
Apple’s headquarters are located in Ireland, an EU member state with a notably low corporate tax rate. This location serves as its strategic hub for Europe, the Middle East, and Africa.
The EU regulates state aid, but not corporation tax rates. In this case, it claimed Ireland was subsidising Apple unfairly with low tax rates.
2 years ago, the General Court concluded that the European Commission’s tax-withdrawal decision against Apple was invalid. However, the most recent development could reverse that ruling.
