Department of Finance publishes Apple tax case arguments
The Department of Finance has published a summary of its legal arguments in the high-profile Apple tax case.
In August, the European Commission ruled that Ireland broke EU state aid rules by granting undue tax benefits of up to €13 billion to US tech giant Apple, and ordered that it be collected with interest.
In a statement, the Department said: “The European Commission has signalled its intention to publish the Final Decision in the Apple State aid case. This was sent to Ireland at the end of August.
“Ireland does not accept the Commission’s analysis, which is why we have lodged an application with the General Court of the European Union to annul the whole Decision.
“Ireland did not give favourable tax treatment to Apple - the full amount of tax was paid in this case and no State aid was provided. Ireland does not do deals with taxpayers.”
The summary of the Department’s case is available from its website.