Ms Margrethe Vestager:

Irish law might have an issue with the way Apple sets up its operation, but that is not what we investigated. We looked at how Apple is organised and at the Irish tax system. We took those two things as a given. Our investigation was limited to how the tax rulings allocated the profits and whether the profits were to be recorded in the taxable branch or in the non-taxable stateless headquarters. We found that the profits were to be recorded and, therefore, taxed in the branch.