In response, an Apple spokesperson repeated that the first ruling showed the company didn't get any special treatment or help from the government. The European Commission had found that Apple got unfair special treatment from Ireland, letting it pay much less tax than other companies. This case has become a symbol of the Commission's efforts to deal with what it sees as big tax avoidance by big companies.

The Irish government says Apple shouldn't have to pay the back taxes. They say the benefits of having the company in Ireland are more important than losing tax money. Ireland has one of the lowest corporate tax rates in the EU, and it's where Apple's operations in Europe, the Middle East, and Africa are based. While countries set their own corporate tax rates and the EU doesn't control that, the EU can regulate state aid. In this case, it said Ireland was giving an unfair subsidy to Apple.

Before, a lower court said the European Commission's decision for Apple to pay back taxes was legally wrong and should be canceled. But with this new development, that ruling itself could be canceled. This ongoing story shows the complicated and controversial issues around big companies, tax avoidance, and the EU's role in regulating state aid.

Original news source: Apple should pay €13bn Irish tax, argues EU lawyer (BBC)

– News Summary
Instructions: Students will work in pairs to summarize the article in their own words. Each pair will have two minutes to discuss the article and then one minute to present their summary to the class. Encourage students to focus on the main points: the EU lawyer's opinion, Apple's response, the Irish government's stance, and the broader implications for corporate tax rates in the EU.
– Opinion Spectrum
Instructions: Create a line in the classroom representing a spectrum of opinions from 'strongly agree' to 'strongly disagree'. Read out statements related to the article, such as "Large companies should pay more taxes" or "The benefits of having big companies in a country outweigh the tax revenue lost." Students will place themselves along the spectrum according to their opinion. Afterward, select students from different points on the spectrum to explain their position.
– Keyword Taboo
Instructions: Write down keywords from the article on individual cards (e.g., taxes, ruling, Ireland, subsidy, EU, avoidance). Divide the class into two teams. A player from one team draws a card and must describe the word to their team without using the word itself or any additional words listed on the card. Each team will have one minute to guess as many words as possible, with one point awarded for each correct answer.
– Headline Creation
Instructions: Ask students to work in small groups to create a compelling newspaper headline that could accompany the article. Encourage them to think about what makes a headline attention-grabbing and informative. After ten minutes, each group will share their headline with the class and explain their choice of words.
– Future Predictions
Instructions: Have each student write down their prediction about the outcome of this legal battle and its impact on the future of corporate taxes within the EU. They should consider the possible decisions of the court, Apple's actions, and potential changes in EU regulations. Then, students will form pairs to discuss their predictions and share them with the class. This can also lead to a discussion about how such events can affect their own countries' economies and policies.

An EU lawyer thinks Apple should pay €13 billion in back taxes to Ireland. This is because a previous ruling that let Apple avoid paying this amount was ?. The lawyer, Advocate ? Giovanni Pitruzzella, said the earlier ruling in Apple's favor didn't look at certain mistakes that affected the tax decisions. Even though this legal ? isn't final, the ? usually agrees with these opinions in most cases. In ?, an Apple spokesperson repeated that the first ruling showed the company didn't get any special ? or help from the government. The European Commission had found that Apple got unfair special treatment from Ireland, letting it pay much less tax than ? companies. This case has ? a symbol of the Commission's efforts to deal with what it sees as big tax avoidance by big companies. The Irish ? says Apple shouldn't have to pay the back taxes. They say the benefits of having the company in Ireland are more important than losing tax money. Ireland has one of the lowest ? tax rates in the EU, and it's where Apple's operations in Europe, the ? East, and Africa are ?. While countries set their own corporate tax rates and the EU doesn't control that, the EU can regulate state aid. In this case, it said Ireland was giving an unfair subsidy to ?. Before, a ? court said the European Commission's decision for Apple to pay back taxes was legally ? and should be canceled. But with this new development, that ruling itself could be canceled. This ? story shows the complicated and controversial issues around big companies, tax avoidance, and the EU's role in regulating state aid.

1. What do you think about companies paying taxes? Is it important?
2. How would you feel if you found out a big company wasn't paying as much tax as they should?
3. Do you believe that big companies sometimes get special treatment? Why or why not?
4. If you had a business, would you want to pay less tax? Why or why not?
5. What is tax avoidance? Do you think it's a big problem?
6. How do you think the government should spend the taxes they collect from companies?
7. Do you think it's fair for one company to pay less tax than another? Why or why not?
8. What are some benefits that a big company like Apple can bring to a country?
9. Do you like the idea of countries having different tax rates? Why or why not?
10. How do you think Ireland feels about the possibility of Apple paying €13 billion in back taxes?
11. Do you think the EU should have the power to regulate state aid? Why or why not?
12. What is a subsidy? Do you think it's okay for governments to give subsidies to certain companies?
13. Have you ever heard of a similar tax case in your country? What happened?
14. Do you think Apple should pay the €13 billion to Ireland? Why or why not?
15. What do you think will happen if Apple has to pay a lot of money in back taxes? How might it affect consumers?

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