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Luxembourg is expected to be one of a number of member states to support Ireland in its appeal against the European Commission's ruling in the Apple state aid case.
Luxembourg is planning to make a third-party intervention in support of Ireland when the appeal is heard by the General Court of the European, a spokesman for the Luxembourg Finance Ministry has confirmed to the Irish Times. It is understood that other member states may also submit interventions in an attempt to strengthen Ireland's case.
In August, the Commission concluded that two tax rulings issued by Ireland to Apple have substantially and artificially lowered the tax paid by Apple in Ireland since 1991. It ordered Ireland to recover, under EU state aid rules, "unpaid taxes" from Apple for the years 2003-2014 of up to EUR13bn (USD14.1bn), plus interest.
The Irish Government has since asked the EU General Court to annul the Commission's decision. Apple has also launched an appeal against the ruling, and it is thought likely that the two cases will be joined together by the court.
As part of the EC's wider probe into member states' private tax rulings, Luxembourg has been ordered to recover state aid from Fiat Finance under the state aid rules. The Commission has also alleged that Luxembourg granted selective tax advantages to Amazon and McDonald's, and is undertaking an in-depth investigation into tax rulings issued by the Duchy to Engie (formerly known as GDF Suez).
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