Tax & State Aid fines
Recovery of unlawful tax advantages (not a penalty).
State-aid tax recoveries are not fines. The European Commission orders a company to repay tax benefits a member state granted unlawfully. They are included here because of their scale and prominence, and because their appeal histories are instructive; the methodology page explains the distinction.
2 penalties · ≈ $14B imposed
2 penalties
Apple · 2016
Apple's €13B Irish tax recovery
This is a state-aid recovery, not a fine. The Commission ordered Apple to repay illegal tax benefits granted by Ireland, which produced effective tax rates as low as 0.005%. After being annulled in 2020, the order was reinstated by the EU's top court in 2024.
Amazon · 2017
Amazon's €250M Luxembourg tax order, later annulled
The Commission ordered Luxembourg to recover tax advantages from Amazon, but EU courts annulled the decision, a ruling made final in 2023. It is included for completeness given its prominence.