economic correspondent in Brussels.F. A. Z.
the EU had not managed Commission, the Irish state, a violation of the prohibition of state Aid in the European treaties, evidence, ruled the court. In essence, it follows Apple's legal argument that the income to which the company Commission in Ireland would, according to EU have to pay taxes, not there were, but in the United States – and that they were taxed, even legally (Az. T-778/16 and T-892/16).
tax advance 1991
As in other cases, the competition authorities had objected to the so-called "Tax Rulings", which are agreements in which the Irish authorities agreed with the organization, the modalities of the tax payment. In a speech to an Irish tax ruling of 1991 which was replaced in 2007 by a second, similar stood. The Irish authorities have approved a control model with which the taxable profits have been in the opinion of the Commission artificially low expected.
This two-in-Ireland-based Apple company could (the sales company Apple Sales Europe and for the manufacture of certain computer series company responsible for Apple Operations Europe) of outsourcing in the whole of Europe, the gains of Ireland way in the "management seats". According to the EU authority that was illegal, as these seats anywhere else in the world established were, and are, therefore, not had to pay tax.
Intellectual property originated in America
According to the court, the Commission has not been able to prove, however, that the of the two Apple subsidiaries profits were really in Ireland, and there would have to be taxed. The EU authority would need to demonstrate that the intellectual property was developed for Apple with its most important products – the iPhone and the iPad – really in Ireland.
Apple had argued in court that this was just the case, so that the intellectual property in the United States, was created at the company's headquarters in Silicon Valley. Finally, all the products had been designed there, and developed. According to the court judgment the Commission would have to examine what value-added at all in Ireland. Apple indicates that it was only to logistics and distribution.Updated Date: 15 July 2020, 06:19