ECJ opinion on €13 billion Apple tax saga set to leave sour taste

The case has already damaged Ireland’s reputation, but the advocate general’s recommendation that it be sent back to the EU General Court for a new ruling still came as a blow

Michael McGrath, Minister for Finance, Tim Cook, CEO of Apple, and Giovanni Pitruzzella, the European Court of Justice advocate general

In October 2014, Michael Noonan, the then minister for finance, got to his feet in the Dáil to announce important changes to Ireland’s tax code.

As part of that year’s finance bill, Noonan said he was making changes to the tax system that would close the so-called “double Irish” loophole, which had facilitated large multinational companies in creating complex tax avoidance structures for years.

“Let me be crystal clear. Ireland wants to be part of ...