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Apple: EU court annuls 13 billion euro tax penalty

( - A top EU court on Wednesday overturned a decision by the European Commission granting Ireland 13 billion euros in unlawful tax advantages from Apple.

The General Court of the European Union said the Commission had failed to show that the US tech giant had been granted a "selective advantage."

"According to the General Court, the Commission was wrong to declare that Apple Sales International (ASI) and Apple Operations Europe (AOE) had been granted a selective economic advantage and, by extension, State aid", the court said.

In 2016 the Commission adopted a decision concerning two tax rulings issued by the Irish tax authorities in 1991 and 2007 in favour of Apple Sales
International (ASI) and Apple Operations Europe (AOE), which were companies incorporated in Ireland although not tax resident in Ireland.

The EU then ordered Apple to pay 13 billion euros in back taxes.

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