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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.
The comments made in this case note are wholly personal and do not reflect the views of any other
members of Monckton Chambers, its tenants or clients.