Briefing 
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Commission’s illegal state aid verdict on Ireland’s tax deal with Apple: debate 

The EU Commission’s conclusion that Ireland granted Apple Inc. illegal tax benefits, which enabled it to pay substantially less tax than other firms over many years, will be debated in plenary session in presence of competition Commissioner Margrethe Vestager on Wednesday at 15:00.

The Commission calculated that Apples's selective treatment by the Irish tax authorities enabled it to pay an effective corporate tax rate of 1% on its European profits in 2003, falling to 0.005 per cent in 2014.


This is illegal under EU state aid rules, according to the Commission, because it gives Apple a significant advantage over other businesses that are subject to the same national tax rules.


The Commission decided that Ireland must now recover the taxes unpaid by Apple in Ireland for 2003 to 2014, totalling up to €13 billion, plus interest. Ireland is challenging this decision.


After hearings with representatives of multinationals, including Apple, Parliament’s special committee on such ”tax ruling” deals, set up in response to the the November 2014 “LuxLeaks”, revelations, delivered a long list of recommendations to make corporate taxation in Europe fairer and more transparent.


Procedure: Commission statement followed by debate

Debate: Wednesday, 14 September


#LuxLeaks #TaxTransparency