Friday February 28, 2020

The hard facts of the Apple case

Proceedings at the European Courts suggest the EU Commission will continue its crusade against what it deems the use of tax policy as a proxy for state aid

22nd September, 2019
Apple chief executive Tim Cook: the company’s position seemed to be that the EU Commission doesn’t understand its business model Picture: Getty

On the day I attended the Apple state aid case, a stand had been set up in the concourse of the European Courts building in Luxembourg to promote environmentally friendly travel. With no hint of irony, the gift for everyone who expressed interest in the stand was an apple.

By contrast there was no shortage of irony in the court chamber itself. The EU Commission’s case is that tax arrangements for Apple companies operating in...

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