Ireland’s position remains that; favourable tax treatment was not given to Apple; the full amount of tax was paid in this case and no State aid was provided and Ireland does not do deals with taxpayers. This is taken from the Overview of Ireland’s Position at the Oral Hearing at the General Court of the European Union in the Apple State aid Case published by the Department of Finance.

Per the publication ‘Ireland fundamentally rejects the Commission analysis, which is why an application to annul the Commission Decision was lodged with the General Court of the European Union.’ Ireland’s opening presentation of the case at the oral hearing focused on the following broad points:

1. This case relates to a mismatch in international tax law
2. The Commission attempts to rewrite Irish law
3. The decision misrepresents the activities of the Irish branches of the Apple companies.
4. The Commission misapplies State aid law (Article 107) and the arm’s length principle

You can read the full publication on the Department of Finance website.