After an eight-year legal battle, the Supreme European Court (CJEU) issues a final verdict: the American multinational violated European Union (EU) rules by taking advantage of huge tax breaks from the Irish state, where Apple repatriated profits. In state aid.

The dispute dates back to 2016: a tax treaty between Apple and the Irish state that the European Commission (EC) calculated on the profits generated by the companies. Apple Sales International (ASI) And Apple Operations Europe (AOE) It was against EU law. The EC demanded €13 billion in tax arrears from the Cupertino firm between 2003 and 2014.

Twist: In 2020, the EU General Court overturned the EC decision, finding that the Commission had not sufficiently established that Apple, along with other companies, benefited from the selective advantage.

Final twist in September 2024: On appeal, the European Court of Justice (CJEU) now overturns the judgment of the EU's General Court and rules in favor of the Commission. Necessary penalty is considered “Tolerable” For a multinational company that made $97 billion, or €88 billion, in net profit last year.

European Commission Competition Commissioner Margrethe Vestager says this is a legal decision “Big win for European citizens and tax justice”.

The European Parliament estimates that corporate tax avoidance costs the EU €70 billion a year.