Home / Issues / European Commission state-aid finding over Ireland's tax treatment of Apple
European Commission state-aid finding over Ireland's tax treatment of Apple
Decidedas of 31 Oct 2026European Union / IrelandApple Inc.Apple Sales InternationalApple Operations EuropeIrelanddraft
Current status
Confirmed fact · as of 10 Sep 2024
The Court of Justice judgment of 10 September 2024 (C-465/20 P) is final and confirms that Ireland granted Apple unlawful State aid that Ireland must recover.
A Court of Justice of the European Union, Judgment in Case C-465/20 P, Commission v Ireland and Others (Press release No 133/24) (10 Sep 2024) · retrieved 31 Oct 2026
Confirmed fact · as of 31 Oct 2026
This is an EU State-aid (administrative) matter between the Commission, Ireland and Apple. It is not a criminal matter and involves no criminal charge or conviction against Apple or any individual.
A European Commission, State aid: Ireland gave illegal tax benefits to Apple worth up to EUR 13 billion (Press release IP/16/2923) (30 Aug 2016) · retrieved 31 Oct 2026 · A Court of Justice of the European Union, Judgment in Case C-465/20 P, Commission v Ireland and Others (Press release No 133/24) (10 Sep 2024) · retrieved 31 Oct 2026
Unanswered question · as of 31 Oct 2026
This record covers the EU state-aid finding and its confirmation. It does not track the subsequent mechanics of Ireland's recovery and disbursement of the funds held in escrow.
A Court of Justice of the European Union, Judgment in Case C-465/20 P, Commission v Ireland and Others (Press release No 133/24) (10 Sep 2024) · retrieved 31 Oct 2026
Last reviewed 31 Oct 2026. An initial allegation is not the final event; this block is always shown.
How it unfolded
Issue raised · 30 Aug 2016
Proposition: The European Commission concluded that two tax rulings issued by Ireland to Apple (in 1991 and 2007) substantially and artificially lowered the tax paid by Apple in Ireland, giving Apple a selective advantage that amounted to illegal State aid under EU rules, which Ireland was required to recover.
Affected parties: Apple Inc., Apple Sales International, Apple Operations Europe, Ireland, European Commission
Originating record: A European Commission, State aid: Ireland gave illegal tax benefits to Apple worth up to EUR 13 billion (Press release IP/16/2923) (30 Aug 2016) · retrieved 31 Oct 2026
Response · Apple Inc. and Ireland · 30 Aug 2016
Attributed claim · as of 10 Sep 2024
Apple and the Irish government both rejected the Commission's conclusion and challenged the 2016 decision before the EU courts, maintaining that Apple had paid the tax due under Irish law and had not received a selective advantage. Both the initial challenge and the position were ultimately unsuccessful before the Court of Justice. — Apple Inc. and Ireland
A General Court of the European Union, Judgment in Cases T-778/16 and T-892/16, Ireland and Others v Commission (Press release No 90/20) (15 Jul 2020) · retrieved 31 Oct 2026 · A Court of Justice of the European Union, Judgment in Case C-465/20 P, Commission v Ireland and Others (Press release No 133/24) (10 Sep 2024) · retrieved 31 Oct 2026
Amendment (15 Jul 2020): The General Court annulled the Commission's 2016 decision, finding that the Commission had not shown to the requisite legal standard that there was a selective advantage. A General Court of the European Union, Judgment in Cases T-778/16 and T-892/16, Ireland and Others v Commission (Press release No 90/20) (15 Jul 2020) · retrieved 31 Oct 2026
Outcome · European Commission (annulled by the General Court in 2020; restored and made final by the Court of Justice of the European Union in 2024) · 10 Sep 2024
official findingbinding
Confirmed fact · as of 10 Sep 2024
On 30 August 2016 the European Commission decided that Ireland had granted Apple illegal State aid of up to EUR 13 billion through tax rulings and ordered Ireland to recover it. On 15 July 2020 the General Court (Cases T-778/16 and T-892/16) annulled that decision, holding that the Commission had not succeeded in showing to the requisite legal standard that there was a selective advantage. On 10 September 2024 the Court of Justice (Case C-465/20 P) set aside the General Court's judgment, gave final judgment itself, and confirmed the Commission's 2016 decision, holding that Ireland granted Apple unlawful aid that Ireland is required to recover. This is an administrative EU State-aid matter, not a criminal proceeding, and involves no criminal charge or conviction.
A European Commission, State aid: Ireland gave illegal tax benefits to Apple worth up to EUR 13 billion (Press release IP/16/2923) (30 Aug 2016) · retrieved 31 Oct 2026 · A General Court of the European Union, Judgment in Cases T-778/16 and T-892/16, Ireland and Others v Commission (Press release No 90/20) (15 Jul 2020) · retrieved 31 Oct 2026 · A Court of Justice of the European Union, Judgment in Case C-465/20 P, Commission v Ireland and Others (Press release No 133/24) (10 Sep 2024) · retrieved 31 Oct 2026
Remedy: Recovery by Ireland from Apple of the unlawful State aid. The Commission's 2016 decision quantified the aid to be recovered as up to EUR 13 billion (plus interest); the Court of Justice confirmed Ireland's obligation to recover it.
Appeal/review: concluded — The Court of Justice is the final instance. Its judgment of 10 September 2024 in Case C-465/20 P set aside the 2020 General Court judgment and gave final judgment confirming the Commission's 2016 decision; no further appeal is available. A Court of Justice of the European Union, Judgment in Case C-465/20 P, Commission v Ireland and Others (Press release No 133/24) (10 Sep 2024) · retrieved 31 Oct 2026
How to read this. Allegation, response and outcome are separate, dated records. "Decided/resolved" appears only where a cited outcome supports it. Materially affected parties can request a correction via Corrections & response.