Apple and Ireland

Response to this request is long overdue. By law, under all circumstances, Taxation and Customs Union should have responded by now (details). You can complain by requesting an internal review.

Dear Taxation and Customs Union (TAXUD),

Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting documents which contain the following information:

All submissions that have been made by the Irish authorities and Apple or their representatives in relation to taxation.

Yours faithfully,

Vincent Ryan

Taxation and Customs Union

Dear Mr Ryan,

We refer to your e-mail dated 17 June 2014 in which you make a request for access to documents.

The description given in your application is not sufficiently precise enable us to identify concrete documents which would correspond to your request.

We therefore invite you, pursuant to Article 6(2) of Regulation (EC) No 1049/2001 regarding public access to documents, to provide us with more detailed information on the documents which you seek to obtain, and at least the following:

- which specific area of taxation you are interested in (e.g. corporate taxation or other);
- the specific subject of the submissions you are interested in, especially with respect to submissions made by the Irish authorities (e.g. relating to the taxation of Apple or other);
- the specific time period (e.g. this year or other).

In addition to the above, you have not indicated your postal address that is required for registering and handling your request in line with the Commission procedural requirements. Please send us your full postal address at your earliest convenience, including full name, country, town, postal code, street, street number and other relevant details, if any. You should be able to receive registered mail at the provided address.

The 15 working days time limit for handling your application will start running when we receive the requested clarification, as well as your full postal address. Pending the receipt of this information we reserve the right to refuse the registration of your request.

Thank you in advance for your understanding.

Yours faithfully,


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Dear Taxation and Customs Union (TAXUD),

The specific areas of taxation that I would be interested is in relation to Apple's international corporate tax arrangements and tax planning.

In terms of time period the last two years should cover all relevant details.

I was not aware of a requirement to provide an address.
However, [postal address], should suffice.

Yours faithfully,

Vincent Ryan