The Commission's investigation has shown that the tax rulings issued by Ireland endorsed an artificial internal allocation of profits within Apple Sales International and Apple Operations Europe, which has no factual or economic justification.
Komisjoni uurimisest nhtub, et Iirimaa maksuotsustega kiideti heaks ettevtjate Apple Sales International ja Apple Operations Europe sisene kunstlik kasumi jaotamine, millel ei ole faktilist ega majanduslikku igustust.