Government welcomes GCEU Judgement in Apple State aid case

15th July, 2020

The Government welcomes the judgement by the General Court of the European Union (GCEU) that Ireland did not provide State aid to Apple. This judgement annuls the Apple State aid decision of the European Commission of 30 August 2016.

Ireland has always been clear that, based on Irish law, the correct amount of Irish tax was charged and that Ireland provided no State aid to Apple.

Ireland appealed the Commission Decision on that basis and the judgement today from the Court vindicates this stance.

The Minister for Finance, Paschal Donohoe T.D., stated that, “We welcome the judgement of the GCEU. It proves that Ireland was correct to pursue this case in the European courts. Ireland has always been clear that the correct level of tax was charged and Ireland provided no state aid to Apple. Ireland continues to make appropriate changes to its tax regime in line with developments in the international tax environment and remains committed to that process.”



Note to editors:

  1. The European Commission alleged that Ireland had provided State Aid to two Apple companies in 2016 following a three-year investigation. Ireland appealed this decision in late 2016 and there was an oral hearing before the General Court in September 2019.
  2. The General Court of the European Union issued its judgment in the Apple State Aid case today (Wednesday 15 July 2020) annulling the European Commission Decision.
  3. The European Commission have a right of appeal to the Court of Justice of the European Union (CJEU), which must be lodged within 2 months and 10 days of this judgement. Ireland will defend its positon in the event of such an appeal. 
  4. There will be no releases from the Escrow Fund until all European legal proceedings are completed. In the event that the European Commission does not appeal the judgement, the Fund will be dissolved and the proceeds given to Apple.  The net asset value of the Fund at the end of 2019 was €14,020 billion.