“Apple has alleged that the European Commission made ‘fundamental errors’ as it ruled last year that the iPhone maker owed the Republic €13 billion in unpaid taxes, plus interest,” Joe Brennan reports for The Irish Times. “The US technology giant, which appealed the commission’s decision on December 19th, has relied on 14 pleas in law to support its action, according to an outline of its application, published in the Official Journal of the European Union on Monday.”

Brennan reports, “‘The Commission made fundamental errors by failing to recognise that the applicants’ profit-driving activities, in particular the development and commercialisation of the intellectual property (Apple IP), were controlled and managed in the United States,’ Apple said, according to the Official Journal. ‘The profits from those activities are attributable to the United States, not Ireland.'”

“Apple said that the commission ‘failed to recognise that the Irish branches carried out only routine functions and were not involved in the development and commercialisation of Apple IP, which drove profits,'” Brennan reports. “The Californian group also claims that the commission failed to conduct a diligent and impartial investigation, while it ‘exceeded its competence’ under the Treaty on the Functioning of the European Union by ‘attempting to redesign Ireland’s corporate tax system.'”

Read more in the full article here.

MacDailyNews Take: Since EC Commish Margrethe Vestager is an incompetent politician, it follows that the EC “exceeded its competence.”

Margrethe Vestager is a fool who’s in way over her head.MacDailyNews, September 1, 2016

Anyone who decides to set up a business in a European Union member country today is insane.MacDailyNews, August 30, 2016

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Apple’s EU tax nemesis Margrethe Vestager takes aim at other U.S. companies’ offshore profits – September 19, 2016
The ‘Brexit-Apple’ connection: What in the world was Margrethe Vestager thinking? – September 12, 2016
EU ministers line up to take tax bites out of Apple – September 12, 2016
Former EU competition commissioner: Vestager claim that Apple owes back taxes an incorrect use of EU law – September 2, 2016
Irish government to fight EU on Apple tax – September 2, 2016
Treasury accuses EU of trying to steal U.S. tax revenues with Apple decision – September 1, 2016
Irish residents opposed to EU’s tax demand of Apple – September 1, 2016
Apple Inc. pushes back against EU tax grab – September 1, 2016
Apple may repatriate billions of dollars next year after new U.S. President takes office – September 1, 2016
U.S. tax code allows for dramatic retaliation against EU overreach in Apple case – September 1, 2016
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U.S. Treasury: The European Commission’s retroactive tax demands on Apple are unfair – August 30, 2016
EU demands Apple pay massive $14.5 billion in taxes plus interest – August 30, 2016
U.S. government warns EU: Do not hit Apple with a massive back tax bill – or else – August 25, 2016