Luxembourg (AFP)

Apple descends Tuesday in the arena of European justice, determined to fight for two days of hearing against the resounding decision of Brussels asking him to repay 13 billion euros in tax benefits to Ireland.

This request, announced on 30 August 2016 by the European Commissioner for Competition Margrethe Vestager after two years of investigation, was described as "bullshit politics" by the boss of the Cupertino company, Tim Cook.

Three years later, resentment remains as strong at Apple, which "briefs" Brussels journalists, but "off", refusing to be quoted on such a sensitive case.

These two days of hearings in Luxembourg are as bitter between the parties as they are complex for the judges of the General Court of the European Union, who will take several months to render their decision, subject to appeal.

According to the Commission's investigation, Apple repatriated to Ireland for years all the revenues earned in Europe (as well as in Africa, the Middle East and India), where the company benefited from tax treatment favor.

The group thus escaped almost all the taxes it should have paid between 2003 and 2014, or about 13 billion euros (14.3 billion dollars). This advantage constitutes illegal "state aid", according to Brussels.

- Tax slate -

These revenues were also placed in a "seat" located outside the country, but which existed only on paper, according to Brussels.

Nothing illegal under Irish law. But these billions of untaxed profits in Ireland are not repatriated by Apple in the United States, they have completely escaped the tax for several years.

For the apple firm, the Brussels analysis is tainted with gross errors of law.

"The European Commission has been rewriting Apple's history in Europe, ignoring Ireland's tax laws, and in so doing, shaking up the international tax system," Tim Cook said in 2016.

The group notes in particular that it is in the United States, where it invests in research and development and thus creates wealth, that it must, according to international rules, be predominantly taxed. Not where his sales are.

Apple also points out that since the tax reform implemented by Donald Trump at the end of 2017, the group has repatriated to the United States the profits accumulated for years abroad, on which it has committed to pay taxes.

The company certainly enjoys a tax rate lower than 35% previously in force across the Atlantic. But it has nevertheless promised to pay a tax slate of $ 37 billion in recent years, in addition to taxes already paid in the United States.

- "Solid folder" -

Apple, which is today "the largest taxpayer in the world," said it conscientiously provisioned this amount every year in its accounts, aware that he should one day pay the bill.

The firm created by Steve Jobs is supported in its fight by Ireland, which also appealed the Commission's decision, refusing to appear as a tax haven.

"We will present a very solid dossier," promised Irish Finance Minister Paschal Donohoe.

These two days of hearings are taking place in a tense commercial context between the EU and the United States of Donald Trump, who blames the Europeans for attacking the American technological giants.

The commissioner of competition is accused by Trump of hating the United States, because of investigations and heavy fines imposed on certain American groups like Google.

Pending a judicial epilogue, Apple blocked on an account the funds claimed: 14.3 billion euros (15.8 billion dollars), with interest.

The group, which has been present in Ireland since the 1980s, employs around 6,000 people in Cork (South), the second largest city in the country.

© 2019 AFP