The Apple of Ireland’s Eye: Commission publishes its decision initiating an Article 108(2) TFEU State aid procedure into the tax treatment of Apple

01 Oct 2014 | by George Peretz QC

The issue of whether certain large companies have been able to get out of paying tax that they should legally (or morally) have paid could hardly be more politically sensitive at the moment.

The Commission’s decision – published on DG Comp’s website on 30 September C(2014) 3606 final, case SA.38373 – to initiate a full State aid investigation of Ireland’s tax treatment of Apple represents a significant intervention by the Commission into this highly-charged issue. It also exposes Apple to a risk of having to repay very large amounts of money to the Irish government. (Some press reports referred to a “fine” on Apple but that is in fact not a risk in State aid cases – though the difference between a fine and repayment may not be of much comfort to Apple).

Click here to read the full article The Apple of Ireland’s Eye.

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