The future of a $13 billion tax dispute between the European Union and tech giant Apple is uncertain after an adviser to Europe’s top court said the court made legal errors in its ruling in favor of Apple.
Advocate General Giovanni Pitruzzella of the EU Court of Justice said the lower court should overturn its 2020 ruling and re-examine the case.
The European Commission, the EU’s executive arm, had initially ruled that Apple had benefited from two Irish tax rulings that artificially reduced its tax burden to 0.005% in 2014.
But the General Court overturned that decision, saying regulators had not met the legal standard to show Apple had enjoyed an unfair advantage.
Advocate General Pitruzzella disagreed, saying the General Court had made a number of legal errors.
“It is therefore necessary for the General Court to make a new assessment,” Pitruzzella said.
The EU Court of Justice, which will rule in the coming months, follows around four out of five such recommendations.
Ireland, which has always maintained that it has not given any state aid to Apple, reiterated its position in a statement.
“It is important to note that this opinion does not form part of the judgment of the Court of Justice of the European Union, but is considered by the court when it reaches its final decision,” said Irish Finance Minister Michael McGrath.
Apple and Dublin have appealed against the tax order, but Apple has already had to hand over the full amount, which Ireland holds in an escrow account.
An Apple spokesman said: “We thank the court for its time and continued consideration of this case. The General Court’s ruling was very clear that Apple did not receive any selective advantage or state aid, and we believe that should maintain.”
This ruling could have important implications for other tax cases involving multinational companies and EU countries.
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