Brussels challenges the decision that exempted Apple from reimbursing its tax benefits

Apple may ultimately not escape the reimbursement of the 13 billion euros inflicted by Brussels. The European Commission has just announced that it is appealing this decision to the Court of Justice of the European Union.

The court made errors of law

Last July, the court of the European Union overturned the decision taken by the European Commission which had ordered Apple to reimburse the record sum of 13 billion euros following agreements between the American firm and the administration. Irish.

The judge recognizes the “incomplete and sometimes incoherent” character of the contested tax decisions. But the failures reported by the European executive are not enough “on their own to prove the existence of an advantage”.

The General Court’s judgment raises important legal questions which are of interest to the Commission in its application of the rules on State aid to tax planning cases. The Commission also respectfully considers that in its judgment the General Court committed a number of errors of law “, is justified by the European executive in its press release.

Brussels attacks Apple-Dublin relationship

As a reminder, after an investigation started in 2014, the Commission had concluded that the agreements between the Irish administration and Apple had “artificially reduced the amount of tax paid by the company”. Tim Cook, CEO of the company, said on this occasion, in the Irish Independent, that this case constituted a “big politician bullshit“.

The Irish Ministry of Finance had also shown its dissatisfaction by stating that “the Commission does not have the competence to unilaterally substitute its own point of view regarding the geographical scope of a Member State’s tax policy for that of the State member himself. ” On August 30, 2016, the Commission ordered Apple to reimburse tax benefits illegally offered by Ireland.

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