Apple state aid decision: Irish tax rulings found illegal | Practical Law
Ireland has been called on to recover unpaid taxes from Apple of up to €13 billion plus interest, after the European Commission announced on 30 August 2016 that two Irish tax rulings constituted illegal state aid. The rulings were granted in 1991 and 2007, and endorsed a methodology for allocating profits of certain Irish-incorporated subsidiaries of Apple that resulted in only a small proportion of those profits being taxable in Ireland.