A Texas judge has denied Republicans’ efforts to overturn election results in the nation’s third-most populous county

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A legal expert at Europe’s top court has said a lower court committed “errors in law” when it threw out a decision by the European Commission which would force Apple to pay more than 13 billion euro in back taxes to Ireland. The non-binding opinion is seen as a significant setback to Ireland’s defence of its past tax treatment of the US technology giant. In 2016, following an EU investigation which launched in 2014, the commission concluded that Ireland gave undue tax benefits to Apple, which would be illegal under EU state aid rules. Ireland and Apple fought the commission on the matter and in July 2020, the General Court of the European Union annulled the decision. However, the European Commission subsequently appealed against the decision to the European Court of Justice (CJEU) saying the lower court’s ruling was legally incorrect. On Thursday, Giovanni Pitruzzella, an advocate general at the CJEU, agreed that the earlier ruling had contained “a series of errors in law”. He said the judgment should be set aside and referred the case back to the General Court for a new decision. While the opinion of the advocate general is non-binding, it is usually followed by the court and therefore could have significant implications for corporation tax bills. There was no sweetheart deal Finance Minister Michael McGrath The commission’s original position was that that tax rulings issued by Ireland to Apple in 1991 and 2007 substantially and artificially lowered the tax paid by the iPhone manufacturer in the country since the early 90s, in a way which did not correspond to economic reality. As a result, competition commissioner Margrethe Vestager said Ireland had granted illegal tax benefits which enabled it to pay substantially less tax than other business over many years. The investigation found that Apple had paid an effective corporate tax rate of 1% on its European profits in 2003, down to 0.005% in 2014, 50 euro for every one million euro of profit. The process involved recording almost all sales profits of two Irish incorporated companies, which the commission said only existed on paper. The companies, fully owned by Apple, held the rights to use the firm’s intellectual property to manufacture and sell its products outside North and South America. The commission said this situation allowed Apple to avoid taxation on almost all profits generated by sales of its products in the entire EU single market. It said this was due to Apple’s decision to record all sales in Ireland rather than in the countries where the products were sold. The findings were disputed by the Irish State, which said all tax owed had been collected, and Apple, which had come under scrutiny in the US for its tax practices years earlier. At the time, Apple’s chief executive, Tim Cook, branded the EU findings as “political crap”, maddening and untrue. The Irish Government, which was also used to defending a comparatively low 12.5% corporation tax rate, said Europe had overstepped the mark in attempting to dictate tax laws and enforce retrospective taxes decades later. Ireland and Apple fought the commission on the matter and in July 2020, the General Court of the European Union annulled the decision. The General Court found that the commission had not shown that there was an advantage deriving from the adoption of the tax rulings. However, the commission subsequently appealed the decision to the European Court of Justice with Ms Vestager saying the lower court’s ruling contained errors of law. On Thursday, the advocate general agreed the General Court had erred when it ruled that the Commission had not shown to the requisite legal standard that the intellectual property licences held by the two incorporated companies and related profits, generated by the sales of Apple products outside the US, had to be attributed for tax purposes to the Irish branches. The advocate general was of the view that the General Court also failed to assess correctly the substance and consequences of certain methodological errors that, according to the Commission decision, “vitiated the tax rulings”. It is the non-binding opinion of Mr Pitruzzella that it is necessary for the General Court to carry out a new assessment. The decision of the CJEU on the matter is expected next year and will have significant implications for how member states grant tax breaks to major firms. Apple has argued it has been paying tax on the profits in question in the US, while Ireland has seen it necessary to defend its reputation on taxation issues to protect foreign direct investment. Last weekend, Finance Minister Michael McGrath had said the advocate general’s opinion would be “significant” but added it is not the final step in the process. Mr McGrath said: “We are confident in our position in respect of the Apple case. “We take encouragement from the findings they have made so far, but it is a significant day.” He added: “There was no sweetheart deal. “This was the application of Ireland’s statutory corporation tax code.” In the interim, the 13.1 billion euro has been held in an escrow fund pending the outcome of the case. The money, with interest, is due to be entered into the Irish exchequer if the commission wins the case. However, other member states may make claims that they are owed some of the money. If the commission loses the appeal, the large sum will be returned to Apple. Read More Smartphones ‘may be able to detect how drunk a person is with 98% accuracy’ Ireland and Apple await major development in long-running EU tax dispute Guidance urges parents not to buy smartphones for primary school children William ‘blown away’ by futuristic technology from Singapore start-ups Return of original Fortnite map causes record traffic on Virgin Media O2 network NatWest creates new AI-powered chatbot capable of ‘human-like’ conversations

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England captain Harry Kane has agreed a deal to make his memorabilia available to purchase exclusively through American company Fanatics. The platform will become the sole distributor of the Bayern Munich striker’s autographs, match-worn shirts and boots and other collectable items. Kane, who is both England and Tottenham’s record goalscorer, is the first British athlete to partner with Fanatics, who have signed deals with a host of big-name American athletes including former NFL star Tom Brady and MLB’s Aaron Judge. The 30-year-old, who was drawn to the company by its links to the NFL, which he has said he one day hopes to play in, said: “I’m thrilled to announce my new exclusive memorabilia partnership with Fanatics, who is the renowned, innovative leader in this space. “This partnership will allow me to share some of my most incredible career memories and experiences with sports fans across the globe. “It’s an honour to join their world-class roster of athletes across all sports – including the NFL, which I am incredibly passionate about. “I am extremely proud to be aligned with a company that is raising the game for sports fans all over the world, and I can’t wait to show what we have in store for fans over the years to come.” The partnership comes after Kane scored his 59th goal for England in Tuesday’s friendly win over Scotland at Hampden Park. He recently told the PA news agency that he is targeting a century of goals for his country. The striker is in the early days of his time at Bayern following his £100million move from Spurs in the summer. He left his boyhood club as their record goalscorer, with 280 competitive goals, 16 more than Jimmy Greaves. Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live

Fans are calling Lana del Rey a "prophet" after Doja Cat, Ariana Grande, Camila Cabello, and Cardi B have all found themselves in controversy in recent weeks. Back in 2020, the 'Video Games' singer posted to Instagram a letter titled 'question for the culture' where she expressed resentment towards the music industry's standards for women saying there was no place for her and her music in the industry. Whilst making her point she mentioned the artists Doja Cat, Ariana Grande, Camila Cabello, Cardi B, Kehlani, Nicki Minaj and Beyonce, saying they get praised for writing songs about "being sexy, wearing no clothes, f***ing, cheating etc" whilst del Ray gets accused of "glamorising abuse" in her songs. Her post was widely criticised at the time, accusing the singer of being racist for bringing down other female artists, the majority of them being women of colour. But over two years later, the 38-year-old is back in conversations for her post as her fans claim she's a "prophet" after many of the musicians she mentioned in 2020 have found themselves in the middle of controversy. Doja Cat has faced backlash for being rude to fans, as well as dating a Twitch streamer who has had allegations of harassment. Ariana Grande has been accused of cheating on her husband, who had recently welcomed a baby with his wife. Cardi B also was in the middle of a debate after she threw her microphone at a fan who threw a drink at her whilst she was performing. Sign up to our free Indy100 weekly newsletter Del Ray's apparent ability to predict the downfall of these artists has many shocked at the accuracy: Kehlani, Nicki Minaj, and Beyoncé are the three artists seemingly left on the list, so only time will tell if Del Ray truly is a prophet. Have your say in our news democracy. Click the upvote icon at the top of the page to help raise this article through the indy100 rankings.

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