European Commission publishes details of Apple tax ruling

The European Commission has just published the full details of its ruling that Apple owes Ireland €13bn in back taxes.

It sets out the arguments which led to its allegation that Ireland granted the tech giant undue benefits which are illegal under EU state aid rules.

Late, last night a statement from the Department of Finance refuted any claims of a special deal, and went on to accuse the EU commission of misinterpreting Irish tax laws.

The European Commission has published its full judgement that Apple enjoyed State aid in the country.

The paper reads: "At this stage, the Commission considers that the measure at issue appears to constitute a reduction of charges that should normally be borne by the entities concerned in the course of their business, and should therefore be considered as operating aid.

"According to the Commission practice, such aid cannot be considered compatible with the internal market in that it does not facilitate the development of certain activities or of certain economic areas, nor are the incentives in question limited in time, digressive or proportionate to what is necessary to remedy to a specific economic handicap of the areas concerned."

More on this topic

'No doubt' many countries would claim part of Apple's €14bn in back taxes, says Donohoe

Apple's Irish state aid tax bill paid in full to Government

State receives first repayment from Apple

Government reaches deal with Apple to allow for collection of €13bn in disputed taxes

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