Apple will have to pay around 13 billion in Ireland, according to a decision announced by the European Commission in a case launched in June of 2014. The European Competition Commission considers that Apple's tax cuts for many years by the Irish Government are not in line with EU rules.
According to the European Commission, Apple paid taxes that were significantly lower in the country, which contributed to greater profits of the company that "do not correspond to the economic reality."
The rules of the European Competition Commission prohibit state aid to companies from EU governments. Exceptions of course exist as in any regulation. One of them is state aid for creation θέσεων εργασίας. Η Apple uses such a controversial state aid and thus the tax regime in Ireland is lighter, due to the fact that the company employs 5.500 workers in the country.
"Almost all of the sales profits recorded by the company were internally attributed to one headquarters."
The Commission's assessment showed that this "headquarters" existed only on paper and could not generate such profits. These profits are not subject to taxation by any country under special provisions of Irish tax law, which is no longer in force," said afaceof the European Commission.
However, Apple as you understand will not deliver arms so easily, since it is essentially a state in states. The Irish authorities have in the meantime issued a statement stating that they will appeal against the decision. Below is the statement by Irish Finance Minister Michael Noonan:
.. "I fundamentally disagree with the Commission, the decision leaves me no choice choice from seeking Cabinet approval for an appeal. This is necessary to protect the integrity of our tax system. It is an encroachment by the EU on the state regulations of a sovereign member state in the competence of taxation.”
Apple, on the other hand, also published a statement stating that it would appeal the EU decision.
"The European Commission has launched an attempt to rewrite Apple's history in Europe, ignore Irish tax laws and overturn the international tax system in procedure. The Commission's view is not relevant to how much Apple pays in taxes and will have a profound and damaging effect on investment and job creation in Europe."
