At the heart of the European Commission’s case against Apple (and by default, to some degree, against Ireland) is the fact that EU member States, under EU state aid rules, are prohibited from providing tax benefits to select companies. In 2016, the EC concluded that Ireland had granted illegally preferential and artificially low tax benefits to Apple.
Apple Antitrust Probes Heat up 2020 for the iPhone Giant as it Faces Scrutiny in the EU and US
Unpacking the scrutiny on Apple’s App Store and Apple Pay business practices that have caught the ire of regulators, lawmakers, and other tech companies on both sides of the Atlantic. Of note, a third vulnerability for Apple, and an angle that US courts will be perhaps more eager to tackle than the previous two, is whether or not Apple’s business practices can be shown to have led to higher prices and fewer choices for consumers. This is a core litmus test for antitrust cases in the US, and this point should have Apple attorneys at least a little worried.