---
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"
generated_at: "2026-05-31T05:44:34.122082+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Apple faces up to $10B tax charge after EU court upholds state aid ruling

## Summary
- 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).

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 7.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-24-040659
- JSON: https://secwatch.observer/filing/0001140361-24-040659.json
- Plain text: https://secwatch.observer/filing/0001140361-24-040659.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.