Week in Insights: EU-Apple Tax Case Raises Questions for Ireland

Curated by Daniel Xu

It’s rare that one portion of a government believes a tax is owed while the collecting authority agrees with the taxpayer that it isn’t. An upcoming European Court of Justice decision will settle one such case, which involves the European Commission arguing that Apple Inc. owes Ireland 13 billion euros and Apple and Ireland agreeing that no tax is owed.

The ECJ’s advocate general has issued an advisory opinion that alleges the lower court erred in throwing out a European Commission decision calling for Apple to pay up. This doesn’t bode well for Apple—or Ireland. ...