The EU believes that judges used “contradictory reasoning” when granting Apple’s victory in a landmark tax case. The bloc’s determination to overturn the ruling was revealed in documents that emerged Monday, reported Bloomberg News.
The EU said that the lower court improperly conflated Apple’s lack of employees at two Irish units and the company’s level of responsibility for intellectual property on iPhone and iPad sales across Europe. Judges failed to properly weigh the EU’s analysis of the Irish branches and showed “contradictory reasoning” in a separate part of their findings. The EU court “categorically annulled the commission’s case in July and the facts have not changed since then,” Apple said in a statement. “After a thorough review of the facts and the commission’s claims,” the judges were “clear in their determination that Apple has always abided by the law in Ireland, as we do everywhere we operate.” At the heart of the legal arguments are simple questions on where value is created and where it should be taxed.