International Taxation-Final Presentation 2021-B：Why Apple win the tax case in European Court?

Topic: Why Apple win the tax case  in European Court?

Responsible Group（B）Naomi+Effie-06/21

please tell us your answers and reasons for the following issues:

1. describe Apple’s tax structure in Europe
2. What was the argument by EU commission for the Apple’s State Aid?
3. What was the tax litigation status now?
4. Please describe the basic reasoning of the EU court which ruled in favor of Apple. Especially, the functions performed by two Apple’s Irish subsidiaries.

Following are some info links(You’re not limited to these links):

https://en.wikipedia.org/wiki/Ireland_v_Commission

https://ec.europa.eu/commission/presscorner/detail/en/IP_16_2923

https://ec.europa.eu/competition/state_aid/cases/253200/253200_1851004_674_2.pdf

https://curia.europa.eu/jcms/upload/docs/application/pdf/2020-07/cp200090en.pdf

https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:62016TJ0778

https://www.bbc.com/news/technology-54296405

https://ec.europa.eu/commission/presscorner/detail/en/statement_20_1746

https://www.internationaltaxreview.com/article/b1qd6b9qjyp73x/european-commission-accuses-eu-court-of-errors-in-apple-case