The European Commission, the bloc’s executive branch, had accused Apple of striking an illegal tax deal with Irish authorities so that it could pay extremely low rates. The European Union’s General Court disagreed with that in its 2020 ruling, which has now been overturned.
“We are disappointed with today’s decision as previously the General Court reviewed the facts and categorically annulled this case,” Apple said in a statement.
“There has never been a special deal,” the company said.
Eight years ago, the ruling that found Ireland had granted a sweetheart deal that let Apple pay almost no taxes across the European bloc for 11 years dramatically escalated the fight over whether America’s biggest corporations are paying their fair share around the world.
The EU head office said that Ireland granted such lavish tax breaks to Apple that the company’s effective corporate tax rate on its European profits dropped from 1 percent in 2003 to a mere 0.005 percent in 2014. Apple has disputed such figures.
The ruling that has now been upheld was one of a number of aggressive moves by European officials to hold U.S. businesses, particularly big tech companies, accountable under the EU’s rules on taxation, competition and privacy.