Ireland's Appeal In The Apple State Aid Case Is Published

On February 6, the Irish government’s summary of legal proceedings was published in the Official Journal of the European Union. Just one week earlier, Irish Finance Minister Michael Noonan criticized the European Commission's decision at an EU meeting.


Appearing before the Oireachtas Finance Committee, Mr. Noonan said he believed the EU Apple case amounted to “political input” and undermined the certainty about business taxes here. "I don't like what the Commission did. I think you can gather that," Mr. Noonan said. "This affects how Ireland could be treated by other jurisdictions, damages Ireland's credibility in the international tax debate and inhibits Ireland in pressing arguments that serve our national interest," he added. 

Apple has missed the deadline to pay the €13bn (£11bn) it owes to the Irish government. During a press conference in Dublin, Margrethe Vestager, the EU’s competition commissioner admitted that collecting the money was a “tricky thing to do” because the sum was so large.

Legal Arguments

The Irish Government filed published legal arguments against the Commission's ruling in December.  The document stated that a summary of the legal arguments advanced by Ireland in its action before the General Court will be published in due course in the Official Journal of the European Union.

Necessity of Appeal

The current appeal reveals that Ireland has advanced nine grounds for its appeal of the Apple case before the European Court of Justice. Noonan said that the appeal is necessary for three reasons: to defend the integrity of Ireland's tax system, to provide tax certainty to businesses, and to challenge the encroachment of EU state aid rules into member states' competence in taxation.

Sources: Appeal, Explanation of Legal Arguments, Irish Times, Business World, Irish Examiner

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