The commission’s decision is a rebuff to US efforts to persuade it to drop the case after warnings of retaliation from Washington.

美国此前已发出报复警告，试图让欧盟不去追究苹果纳税一案，而欧盟委员会的这一裁定是对美国诉求的有力回绝。

Apple, which changed its tax arrangements with Ireland in 2015, should easily be able to pay the huge tax bill because it has a cash mountain of more than $230bn (£176bn) of cash and securities, mostly held outside the US. The tech group keeps the money outside the US because it would be forced to pay US tax charges if it repatriated the money.

苹果于2015年修改了与爱尔兰的税收协定。鉴于其坐拥超过2300亿美元(1760亿英镑)的现金和证券，苹果支付天价税款轻而易举。这家科技公司将资金储放在美国之外。因为资金一旦流回国内，就不得不承担美国的赋税。

The €13bn figure covers only the 10 years before the commission first requested information in 2013. The commission, which does not have the authority to go back any further, said it was up to Ireland to collect the tax from Apple.

欧盟委员会2013年开始对苹果进行调查，这130亿欧元只涵盖了此前10年的未缴税款。无权再向前追溯的委员会表示，向苹果收税一事取决于爱尔兰政府。

The Irish government, however, wants the ruling reversed because it wants to preserve its status as a low-tax base for overseas companies.

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