Beyond $15B: What's At Stake In The Apple Irish Tax Appeal

Law360 (September 13, 2019, 1:43 PM EDT) -- On Sept. 17 and 18, the European Union’s General Court[1] will hear Ireland’s appeal[2] to a 2016 European Commission decision,[3] which concluded that Ireland unlawfully issued two favorable tax rulings for Apple Inc. in 1991 and 2007. The EC argues that because the rulings gave Apple selective tax advantages using state resources, they distorted competition and therefore constituted illegal state aid.

This has been a high-profile case since the moment the EC released its decision, in which Ireland was ordered to recover a whopping €14.3 billion ($15.7 billion)[4] in taxes and interest from Apple, the highest assessment in history. To put...

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