Ms Margrethe Vestager:

It is not for us to proceed today on whether one finds the evidence sufficient; the lawyers will do that in court. When one looks at the two tax rulings on Apple Sales International and Apple Operation Europe, one finds that the tax rulings will give the specifics as to how to allocate profits. This is what they do, and what we have been doing is to look into this tax ruling to see does this make sense and what does that in the tax ruling actually mean in economic sense as to where the profits are recorded. This is specific to Apple because what happens is that Apple does not pay the 12.5%, which is the corporate taxation rate in Ireland. That is what makes the case and the tax ruling selective. They are selective by nature and what one sees in the tax ruling is that this is specific to the situation of Apple to allow the company to pay a different amount of tax because of the very nature of the methodology in the tax ruling.