Apple tax ruling: Forbidden fruits

13 September 2016
Trouw Amsterdam

Forbidden fruits – Tom Janssen

The European Commission's order for Apple to repay Ireland €13 billion of undue tax benefits, issued on 30 August, provoked a shockwave through Europe, as did Ireland's appeal. Many believe the fine will bring to an end fiscal dumping dispensed by Ireland – but also by other countries, like the Netherlands or Luxembourg – and pave the way for fiscal harmonisation through Europe.