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:
- describe Apple’s tax structure in Europe
- What was the argument by EU commission for the Apple’s State Aid?
- What was the tax litigation status now?
- 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