The General Court in Luxembourg ruled that the commission “did not succeed in showing to the requisite legal standard” that Apple received tax advantages from the Republic. The ruling may still be appealed by the commission before the Court of Justice of the European Union, the EU’s highest court. In another case, the court subsequently threw out her ruling against a Belgian tax scheme for 39 multinationals. These units are known as Apple Sales International (ASI) and Apple Operations Europe (AOE). “Ireland has always been clear that there was no special treatment provided to the two Apple companies – ASI and AOE,” the Department of Finance said in an initial reaction to the court ruling.

Source: The Irish Times July 15, 2020 09:10 UTC