LONDON (AP) — Apple may have to pay billions of euros in back taxes to Ireland, according to a legal opinion from an adviser to the European Union’s top court. Advocate General Giovanni Pitruzzella stated that the decision by a lower court, which ruled that Apple did not have to repay 13 billion euros in taxes, should be set aside. The case, which began in 2016, drew criticism from Apple’s CEO Tim Cook and former US President Donald Trump. The European Court of Justice is expected to make a legally binding decision on the matter next year.
In 2020, the European Union’s General Court disagreed with the European Commission’s accusation that Apple had struck an illegal tax deal with Irish authorities, allowing it to pay very low rates. Pitruzzella advised the European Court of Justice to set aside the judgment and refer the case back to the General Court for a new decision. He stated that the General Court had made several errors in law and needed to reassess the case. The European Court of Justice’s opinions are not legally binding but are often followed by the court.
Apple expressed gratitude to the court for its consideration and maintained that the General Court’s ruling affirmed that the company had not received any selective advantage or state aid. The European Commission declined to comment. In addition to the tax dispute, the Commission has expanded its tech crackdown to include antitrust investigations into Apple’s payment platform and App Store, as well as stricter scrutiny under new digital rules aimed at promoting fair competition.