‘半岛平台官网’苹果面临欧洲最大税收罚单

Apple will on Tuesday be hit with Europe’s largest tax penalty after Brussels ruled that the company received illegal state aid from Ireland.苹果(Apple)将在周二收到欧洲仅次于的税收罚单，此前布鲁塞尔裁决该公司获得了爱尔兰的非法政府援助。The company will have to pay billions of euro in back taxes to Dublin as the European Commission moves to redraw the boundaries on aggressive tax avoidance by the world’s biggest corporations.苹果将必需向都柏林补交数十亿欧元税款。目前欧盟委员会(European Commission)于是以采取行动，对全球各大企业的保守洗钱不道德新的划界红线。

A 130-page judgment by the commission follows a three-year investigation into claims that two advance tax opinions issued by Dublin violated EU law by granting Apple an advantage not available to other companies.在有人指控爱尔兰政府公布的两项预先税务意见给了苹果一个其他公司不具备的优势、违背欧盟法律之后，欧盟委员会进行了为期三年的调查后，最后揭晓130页的起诉书。Competition commissioner Margrethe Vestager circulated the final ruling to her counterparts in the EU’s executive branch only on Monday morning, deploying a fast-track procedure in a bid to minimise leaks. 欧盟竞争专员玛格丽特维斯特格(Margrethe Vestager)周一上午向欧盟行政部门的同僚表达了最后判决，使用快速通道程序以最大限度增加消息泄漏。The usual notice period is two weeks.一般通报期有误两个星期。The decision is set to be the subject of appeals in the European courts by Apple and Ireland, both of which have denied any wrongdoing.该要求不致引起苹果和爱尔兰在欧洲法院驳回裁决，二者都坚称有任何失当不道德。

It follows tension over the inquiry between Brussels and the US, which urged the EU authorities to drop the case. 布鲁塞尔和美国之间环绕这起调查关系紧张，美国促成欧盟当局退出该案。The US Treasury has accused the commission of becoming a supranational tax authority that threatened international agreements on tax reform in its drive to stamp out aggressive avoidance.美国财政部谴责欧盟委员会沦为超国家税务机关，其杜绝保守洗钱的希望威胁到国际税改协议。The commission’s ruling calls on Dublin to raise a new tax assessment on Apple, which previously warned the US Securities and Exchange Commission that an adverse decision by Brussels could have a material impact on its finances.欧盟委员会的判决敦促都柏林对苹果收到新的税单，此前苹果曾警告美国证券交易委员会(SEC)，布鲁塞尔方面做出的对其有利的判决有可能对其财务产生实质性影响。

One person familiar with the inquiry said Apple will have to restate its accounts as a result of the ruling. 该调查的一位知情人回应，这一裁决将造成苹果必需新的申报自己的账目。Investigators have examined how Apple paid a tax rate of less than 1 per cent on European sales — far lower than Ireland’s headline 12.5 per cent tax rate on business profits.调查人员审查了苹果是如何缴交将近欧洲销售额1%的税率，近高于爱尔兰对商业利润征税12.5%的月税率。

The commission is concentrating on the tax treatment of Apple’s intellectual property assets, a hotly disputed area likely to lead to a large claim for back taxes.欧盟委员会于是以专心于苹果知识产权资产的税务待遇，这是一个倍受争议的领域，很有可能造成苹果被拒绝补缴大量欠税。Although the decision itself does not specify the precise amount of money in play, Ms Vestager will set out an estimate when the findings are released on Tuesday, according to people briefed on her plans. 虽然判决本身未明确规定清楚的罚款金额，但征询了有关她的计划的摘要的人士回应，维斯特格将在周二调查结果发布时得出一个估算数字。Several people briefed on the findings in Brussels and Dublin believe the liability will run to billions of euros.在布鲁塞尔和都柏林征询了调查结果摘要的多位人士坚信，罚款将超过数十亿欧元。

European officials have described the looming recovery order as the largest since Brussels was empowered to police state support to companies in Europe. 欧洲官员将将要揭晓的受贿令其形容为自布鲁塞尔被许可监督在欧企业取得的国家反对以来的仅次于一笔罚款。The biggest penalty to date involved EDF, the French energy group, which was ordered to repay Euro1.4bn.此前收到仅次于罚单的是法国电力(EDF)，它被拒绝补缴14亿欧元。

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