European Commission: Apple was given ‘selective treatment’ by Ireland

In its final report on the Apple tax ruling, the commission accused Ireland of illegal State aid and claimed the Government did not have “any justification at all for the selective treatment” the multinational received.
The damning report found that the level of tax paid by Apple was “issued on the basis of Irish Revenue’s discretion” as there was “no consistent criteria” relating to the tax system. This meant Apple received a “selective advantage”, the commission found, an advantage other companies did not receive.