Advocate General Giovanni Pitruzzella of the EU Court of Justice has advised that Apple's win in a lower EU court should be re-examined.
Apple had to hand over the full amount, which Ireland has been holding in an escrow account.
Apple Inc. is facing a potential setback in its ongoing legal battle with the European Union over a €13 billion ($14 billion) tax bill.
The European Union's General Court had previously upheld Apple's challenge against the tax order in 2020.
Apple Inc. is facing a potential setback in its ongoing legal battle with the European Union over a €13 billion ($14 billion) tax bill. The case, which is part of EU antitrust chief Margrethe Vestager's campaign for tax fairness, has seen a recent development as Advocate General Giovanni Pitruzzella of the EU Court of Justice has advised that Apple's win in a lower EU court should be re-examined.
The European Union's General Court had previously upheld Apple's challenge against the tax order in 2020, stating that regulators had not met the legal standard to show Apple had enjoyed an unfair advantage. However, Pitruzzella disagreed with this ruling, suggesting that the case should be reviewed again due to potential legal errors.
While Apple and Dublin appealed against the ruling, Apple had to hand over the full amount, which Ireland has been holding in an escrow account. The top EU tribunal is set to issue its binding ruling in the coming months, which could potentially result in a significant financial impact for Apple.
The tax case against Apple is part of a broader crackdown by the EU against deals between multinationals and EU countries that regulators believe may constitute unfair tax advantages. Other companies, including Amazon.com Inc. and carmaker Stellantis NV's Fiat, have also been targeted in this campaign for tax fairness.
The case is part of EU antitrust chief Margrethe Vestager's campaign for tax fairness, which has also targeted Amazon.com Inc. and carmaker Stellantis NV's Fiat.