"EU made fundamental errors in State Aid Decision"

On February 20, the EU published arguments of Apple’s appeal against the EU Commission’s State Aid Decision of August 30, 2016, in which the Commission concluded that Ireland gave illegal tax benefits to Apple worth 13 billion Euro. The tech giant says EU made fundamental errors in interpreting the way in which Apple generated its profits.

Appeals of Ireland and Apple

On February 6, the Irish government’s summary of legal proceedings was also published in the Official Journal of the European Union. The pleas of Apple Sales International (ASI) and Apple Operations Europe (AOE) in their appeal against the European Commission’s have now been published. The arguments of both Apple and the Irish government overlap to some degree but also provide a different perspective on the issue.

Apple's Arguments

Apple claims that the European Commission breached its fundamental “right to good administration.” Apple’s argumentation attacks Brussels for making fundamental errors in its interpretation of Irish law and of the way in which Apple generated its profits. It also addresses the fairness of the Commission’s investigation.

Activities Outside of Ireland

According to Apple, the Commission fails to recognize that Apple's profit-driving activities, in particular the development and commercialization of intellectual property (‘Apple IP’), were controlled and managed in the United States. The profits from those activities were attributable to the United States, not Ireland. The Commission wrongly considered only the minutes of the applicants’ board meetings and ignored all other evidence of activities. All 14 arguments of Apple, are provided in the source.

Source: Official Journal of the European Union - Apple Appeal

We Provide Solutions - Let's Talk Business!

TPA Global Solutions Pack

“One-Stop” Outbound Investment Service to Europe

With the fast growth of China’s economy and the continuous improvement of the comprehensive strength of domestic enterprises, as well as the implementation of the “One Belt, One Road” policy, an increasing amount of Chinese enterprises are beginning to expand their global footprint and establish their presence in Europe.



Download Leaflet

CFO's Journey from 'Staying Out Of Trouble' to being 'Fully In Control'

TPA Global has developed a practical roadmap of 6 steps meant to guide CFOs in their Journey of rising above troubles to reach a situation of full control. These steps are presented in a series of short video clips (3-5 minutes):

Roadmap for CFO's

Webinars and Events

What the Boardroom needs to know about Tax today
Webinar - Thursday, May 31, 2018 | 4:00 PM - 5:00 PM (CET)

 How to run VCA in 2018? - 3 Practical Case Studies
Webinar - Thursday, June 7, 2018 | 4:00 PM - 5:00 PM (CET)

How Much Automation Of Tax Flows Is Possible?
Webinar - Thursday, June 28, 2018 | 4:00 PM - 5:00 PM (CET)

Global Tax Controversy - Workshop for Corporates
Global Event - Thursday, June 21, 2018 | 9:00 AM - 6:00 PM (CET)

Copyright © 2018
Transfer Pricing Associates BV.
All rights reserved.

H.J.E. Wenckebachweg 210
1096 AS Amsterdam
T: +31 20 462 3530
E: info@tpa-global.com
I: www.tpa-global.com