EU Appeal of $15 Billion Apple Tax Case Faces Uphill Battle

When the European Commission squared off against Ireland and Apple over 13 billion euros ($15 billion) in alleged illegal tax subsidies, everyone expected the loser of the first round to appeal.

But after the EU’s second-highest court ruled soundly in favor of Apple and Ireland last week, the Commission may face a tough fight if it chooses to appeal.

The decision handed down by the General Court of the EU was “a very, very strong judgment in favor of Apple and Ireland,” said Tom Woods, head of tax and legal at KPMG in Dublin. “It’s not as certain it will ...