The European Commission orders Apple to repay up to Euro 13 billion – AGEFI

On 30 August, the European Commission issued a State aid decision related to the tax treatment of Apple in Ireland. This decision is historic for several reasons.

This decision sets a new record for the amount of aid which a beneficiary of State aid (Apple in this case) has been ordered to repay, but not only. Aside from its financial dimension, the tax treatment is also a key point in this case.

The Apple decision, which has not yet been published, contains a number of important messages which are detailled and explained in the article below written byPhilippe-Emmanuel Partsch, Partner, EU and Competition Law andThierry Lesage, Partner, Tax Law for the AGEFI.