EU Commission yet to decide on Apple tax appeal

The European Commission alleged that Ireland had provided State Aid to two Apple companies in 2016 following a three-year investigation. Picture: Dan Linehan

The EU Commission has yet to decide if it will appeal a court decision in relation to Apple and its tax affairs in Ireland.

Last month, the General Court of the European Union ruled in favour of Apple and Ireland in their appeal against a decision by the Commission that the State had granted favourable tax rulings to the company.

The European Commission alleged that Ireland had provided State Aid to two Apple companies in 2016 following a three-year investigation.

The decision was welcomed by both apple and the Irish government. The European Commission has a right to appeal the decision to the Court of Justice of the European Union (CJEU), which must be lodged within two months and 10 days of July 15 judgement.

It is understood that the Commission has yet to make a decision on whether it will lodge such an appeal. The Irish Government said it will defend its position in the event of such an appeal.

While the court case was being heard, Apple had to pay €14.3bn into an escrow account which remains in place. The net asset value of the fund at the end of 2019 was €14.02bn. 

A spokesperson for the Department of Finance said: “The escrow fund cannot be accessed until the legal proceedings are fully completed. Therefore, if an appeal is made, the fund cannot be dissolved until that legal action concludes. As the General Court ruled against the commission, an appeal to the Court of Justice of the European Union is open to the commission at this stage.”

Apple employs up to 6,000 people in Ireland, most of whom are located in two centres in Cork.