Claim & ResponseClaims, replies and outcomes, documented in one place.

Subjects ยท Company

Apple Inc.

Apple Inc. is a US technology company. Its subsidiaries Apple Sales International and Apple Operations Europe were the beneficiaries of Irish tax rulings that the European Commission found in 2016 to be unlawful state aid.

TypeCompany
Also known asApple
JurisdictionUnited States
Matters on record1

Claims and responses

Did Apple receive illegal state aid from Ireland?Yes, liability was determined. Verified 30 October 2026.

Timeline

  1. First Irish tax ruling in favour of Apple entities. matter
  2. Second Irish tax ruling. matter
  3. Commission adopts state aid decision. matter
  4. General Court annuls the decision. matter
  5. Court of Justice sets aside the General Court judgment and confirms the decision. matter
  6. Escrow fund dissolved after transfers to the State. matter

Sources for this profile

  1. legislation.gov.uk (National Archives copy of EU decision), Commission Decision (EU) 2017/1283 of 30 August 2016 on State aid SA.38373, Article 1

Profile last verified 30 October 2026. Apple Inc. can submit documents or a response through right of reply. Submissions are published as the subject's position and do not change what the records show.