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Two months after the decision of the European Union judges who had overturned the decision of the European Commission, demanding from Apple the repayment to Ireland of 13 billion euros in tax benefits, Brussels announced its intention to make call this Friday.

This decision, handed down on July 15, was a huge setback for the Vice-President of the European Commission, Margrethe Vestager, in charge of Competition, and a victory for Apple and Ireland.

A process that could last two years

In a statement issued on Friday, Margrethe Vestager said the Commission "respectfully considers that in its judgment, the General Court of the EU committed a number of errors of law".

"For this reason, the Commission will take this case to the European Court of Justice", she adds.

“Ensuring that all companies, large and small, pay their fair share of taxes remains a top priority for the Commission,” she continued.

For his part, an Apple spokesperson reacted: "We will examine the Commission's appeal when we receive it, but it will not change the factual findings of the Tribunal, which prove that we have always respected the law in Ireland," like everywhere we operate ”.

Irish Finance Minister Paschal Donohoe also said in a statement that, according to Dublin, Apple had paid "the correct amount" in taxes.

"The process of this appeal could take up to two years," he added.

For the moment, the 13 billion euros that Apple has to reimburse to Ireland are in a frozen account and will only be released after a final decision by the European justice.

Favorable tax treatment in Ireland

On August 30, 2016, Margrethe Vestager struck a blow against the American giant, accusing it of having benefited from an advantage comparable to illegal "state aid" from Dublin, since it was done to expense of other companies subject to less favorable conditions.

Apple and Ireland then appealed the Commission's decision.

According to the Commission's investigation, Apple repatriated to Ireland, between 2003 and 2014, all of the income earned in Europe (as well as in Africa, the Middle East and India) because the company benefited from favorable tax treatment, thanks to an agreement with the Dublin authorities.

The group has thus escaped almost all of the taxes it should have paid over this period, or around 13 billion euros, according to Commission calculations.

Margrethe Vestager's decision to appeal on Friday was welcomed by the French Secretary of State for European Affairs, Clément Beaune.

It is "a welcome and necessary decision, tax justice is a priority fight," he said on Twitter.

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