Sensational turning point in the tax dispute that sees opposing parties Apple Lossless Audio CODEC (ALAC), and Brussels. The The EU Court upheld the appeal of the Cupertino giant against the decision of the European Commission on the tax deal preventive (fiscal rulings) granted by Ireland to the Apple company. The EU judges therefore agreed with the US group, annulling the decision of the EU executive.
According to the Court, in fact, "the Commission has not demonstrated to a sufficient extent from a legal point of view the existence of an anti-competitive advantage" in the agreement between Dublin and Apple.
The case dates back to the summer of 2016, when the Commission asked Ireland to get 13 billion euros back by Apple for non-payment of taxes in the period 2003-2014.
In detail, according to Brussels, between 1991 and 2007 the American company had signed a series of tax agreements with Dublin that could be classified as illegal state aid. Thanks to these agreements, Apple had barely paid 0,005% profit tax, or 50 euros out of every million profits.
According to the first allegations, formulated in 2014, Ireland had circumvented international tax laws to facilitate Apple's sales on the continent, guaranteeing it a tax rate of less than 1%, against the 12,5% expected in the country. All thanks to the mechanism of the “double Irish”, which until January 2015 allowed multinationals to reduce taxes on profits recorded throughout Europe (a practice still in force, albeit with other tricks). In exchange, Cupertino ensured the maintenance of employment in the Republic of Ireland: in the city of Cork alone (120 inhabitants), Apple employed 5.500 people, about a quarter of all its employees in Europe.
In short, the 13 billion sting did not include a single euro of fines: they were simply taxes that Ireland, in violation of European law, had allowed Apple not to pay.
This, at least, was what the Commission established four years ago. Now, however, the EU Tribunal has reversed the decision, inflicting a historic defeat on the Brussels Executive.
