Apple Irish Tax

About Apple Irish Tax

The European Commission ruled in 2016 that Ireland had given Apple illegal state aid through favorable tax arrangements. Apple had paid an effective tax rate of 0.005 percent on its European profits in 2014 through two Irish subsidiaries. The Commission ordered Apple to pay 13 billion in back taxes to Ireland. The Irish government, fearing loss of foreign investment, appealed the ruling alongside Apple. In 2020, the General Court of the EU annulled the Commission decision, finding that the Commission had not proven its case. The Commission appealed to the European Court of Justice. In 2024, the ECJ overturned the General Court decision and confirmed that Apple must pay 13 billion. The case highlighted how multinational companies use complex corporate structures to minimize taxes.