{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-24-040659","form_type":"8-K","ticker":"AAPL","cik":"0000320193","company_name":"Apple Inc.","filed_at":"2024-09-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.492862+00:00","generated_at":"2026-05-31T05:44:34.122082+00:00","sec_items":["7.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Apple faces up to $10B tax charge after EU court upholds state aid ruling","bullets":["ECJ set aside General Court's 2020 annulment, confirming the 2016 State Aid Decision against Apple.","Apple expects up to ~$10B one-time income tax charge in Q4 FY2024 ending September 28, 2024.","The charge will increase Apple's effective tax rate for the quarter.","Dispute involves Irish tax opinions from 1991 and 2007 on profit allocation of Apple's Irish branches (2003-2014)."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-24-040659","json":"https://secwatch.observer/filing/0001140361-24-040659.json","markdown":"https://secwatch.observer/filing/0001140361-24-040659.md","text":"https://secwatch.observer/filing/0001140361-24-040659.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/320193/000114036124040659/0001140361-24-040659-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/320193/000114036124040659/ef20035718_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T05:44:34.122082+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}