Apple state aid decision: Irish tax rulings found illegal

07 October 2016

Ireland has been called on to recover unpaid taxes from Apple of up to €13bn plus interest, after the European Commission (the 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. The announcement follows a state aid investigation launched by the Commission in June 2014.