Ireland has published its legal arguments against the European Commission's claim it gave illegal state aid to Apple and must collect EUR 13 billion in back taxes from the company. The Irish government's statement comes just ahead of the expected publication of the EC's full legal case, expected in the coming day.

Ireland claims the tax treatment of Apple was in line with Irish law on the treatment of corporate branches. It also accuses the Commission of misunderstanding the nature of Apple's activities and how tax law is applied. The Commission's attempt to interpret the law differently could be seen as a breach of Ireland's sovereignty in the area of direct taxation, according to the government statement.

Ireland as well as Apple are appealing the Commission's decision to the EU General court. Ireland's full legal arguments will be published later in the European Union's Official Journal.

Source: Telecom Paper