Newly published details of Apple’s appeal to the EU over last year’s $14 billion tax judgment reveal the company claims the European commission made “fundamental errors” in calculating the tax bill, The Irish Times reports.
Apple cited 14 separate objections to the ruling in the filing made on December 19, 2016, arguing that the commission misinterpreted Irish law, ignored expert testimony, and wrongly attributed income from intellectual property based in the United States to Ireland.
After a three-year investigation, the commission ruled that Ireland had dodged international tax rules, letting Apple use its country as a tax shelter for profits from other European nations in exchange for maintaining jobs within the country.