Source: Apple
What you need to know
- Apple was ordered to pay $14.5 billion in taxes to Ireland in 2016.
- Both parties appealed the ruling.
- The General Court of the European Union will deliver its judgment on July 15.
A report claims that the General Court of the European Union (GCEU) will deliver its ruling regarding Apple's landmark tax case in Ireland next week.
RTÉ News has learnt that the ruling in the Apple tax case is to be delivered next week.
In a statement this morning, a spokesperson for the Department of Finance said that "...the State has been formally notified that the General Court of the European Union (GCEU) will deliver its judgment in the Apple State Aid case on 15th July."
The statement goes on to say "...there has been significant work in making the State's case both orally and in written format before the General Court. We cannot prejudge the decision of the General Court and are now awaiting their judgement on Wednesday 15 July."
The European Commission launched a probe into Apple's tax arrangement in Europe several years ago, eventually ruling that Ireland's tax breaks offered to Apple were unlawful under EU state aid rules. From the original ruling:
The European Commission has concluded that Ireland granted undue tax benefits of up to €13 billion to Apple. This is illegal under EU state aid rules, because it allowed Apple to pay substantially less tax than other businesses. Ireland must now recover the illegal aid.
Commissioner Margrethe Vestager, in charge of competition policy, said: "Member States cannot give tax benefits to selected companies – this is illegal under EU state aid rules. The Commission's investigation concluded that Ireland granted illegal tax benefits to Apple, which enabled it to pay substantially less tax than other businesses over many years. In fact, this selective treatment allowed Apple to pay an effective corporate tax rate of 1 per cent on its European profits in 2003 down to 0.005 per cent in 2014."
A mutually beneficial arrangement, both Ireland and Apple have appealed the ruling, a decision on which now seems will be announced Wednesday, July 15.

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