The European Commission loses a lawsuit against Apple over tax benefits. Therefore, Apple should not repay 13 billion euros to Ireland.
The case is about agreements between the Irish tax authorities and Apple between 1991 and 2007. Apple has its European headquarters in the country, providing many jobs in the country.
But European Commissioner Margrethe Vestager (Competition) believed that the company received such unlawful benefits that other companies did not.
In 2016, this led to a decision by the European Commission that Apple had to pay back 13 billion euros in tax benefits to Ireland. Ireland was also squeezed by the case, despite the phenomenal amount, it did not want those previously allowed benefits back. Both the country and Apple appealed.
The European Court of Justice is now cancelling that decision. In its judgment, the Court of Appeal points out that the Commission is unable to demonstrate by law that there was an advantage that distorted competition.
In addition, it was wrong to say that Apple Sales International (ASI) and Apple Operations Europe (AOE) received economic benefits and thus state aid from Ireland.
