The EU believes that in the case of Apple, the national tax authorities renounced to tax part of their revenues by allowing them to lower their taxable profits.
Apple and Ireland provided the following statements to Bloomberg.
“Apple pays every euro of every tax that we owe,” Apple said in an e-mailed statement. “We have received no selective treatment from Irish officials. Apple is subject to the same tax laws as scores of other international companies doing business in Ireland.”
Ireland’s Finance Ministry said it’s “confident that there is no state-aid-rule breach” and will “defend all aspects vigorously.” The EU probe targets “a very technical tax issue in a specific case” and covers 2004 to 2014, it said in an e-mailed statement.
More details on the investigation here.