> The "lower sovereign court" has absolutely no meaning when the whole operation was set up to make use of the EU joint market. So why not have a joint EU tax

> The "lower sovereign court" has absolutely no meaning when the whole operation was set up to make use of the EU joint market. So why not have a joint EU tax code to simplify life? That's the issue what all corporations face at the moment. Read the white paper that was linked in a previous comment, it's not too dense and makes the correct points. G20 have been working on a unified world accounting system but EU has t accepted it. Instead, they'll use arbitrary rules that only govern EU and apply to multi-national corporations. In my opinion the discussion is focused on Apple (clearly because of the articles the comments are on) with strong opinions rooted in some kind of thievery that they're participating in. However, the root analysis is that the tax system is just FUBAR and the 14B levy won't fix it. Once that ruling was filed, the money goes into escrow so Apple is already out. They're fighting for a regulatory change that all companies (regardless if they're in the EU/US or elsewhere) will benefit from. Setting emotions aside, the issue is a change in tax system is required. Otherwise, all they're doing is putting lipstick on a pig.