The European judiciary considered that the commission, which was severely hit by this decision, did not succeed in proving “an optional economic concession” for Apple in Brussels.
The Commission concluded, after an investigation, that Apple had returned to Ireland between 2003 and 2014 all the revenues it had achieved in Europe, as well as in Africa, the Middle East and India, because it had been receiving tax-sensitive treatment in that country, thanks to an agreement concluded with the Dublin authorities.
The Commission is of the opinion that the group has almost completely escaped its taxes for this period, amounting to about 13 billion euros, according to the Brussels accounts, which, in their view, represents illegal “government assistance” as it comes at the expense of other companies subject to less-favorable conditions for their work.
However, Dublin asserts that the matter is not against the law. This country, known for its business-friendly attitudes, has attracted many multinationals thanks to its favorable tax system.
Ireland expressed its satisfaction with the decision of the European Court, stressing that “there has never been any special treatment” for Apple, but was subject to the laws in force in the country.