Episode 71 The Fifth Court with Peter Leonard BL and Mark Tottenham BL

The Apple Tax Case

Will they, won't they? Should they, would they?

Questions, questions, questions about the now infamous 'Apple tax case' whereby some groups are hoping to make the Irish State accept more than €13bn in taxes they say are owed by the global iPhone maker. Meanwhile the Irish Government is hoping to avoid receiving this massive windfall!

It's a case without precedent in Ireland that has given its own windfall to the commentariat.

On this episode our hosts interview Dr. Charles Garavan, lawyer and tax expert, who is Assistant Professor at the Business Faculty at UCD. (BTW, he's also a 'memory man' that you'll learn more about on the podcast. Fascinating.).

The Apple case may be heading, slowly but finally, towards a conclusion. This interview is an 'Apple Tax 101' that will have you perfectly informed when discussing it with colleagues.

Charles' book choice is 'A Guide to the Good Life' by William B. Irvine

As always our two hosts also delve into three recent cases from the Decisis.ie casebook, including;

• A habeas corpus application where the judge ruled that a doctor had withheld relevant information
• A personal injuries case where an employee cut themselves whilst carrying trays. The judge in this case decided there was partial responsibility
• A case under a European Arrest Warrant where a Czech national was wanted for road traffic offences in his native country. The judge ordered him sent back.

With thanks to Clio legal software

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