Re:A Tax Expert Takes Tim Cook's EU Letter Apart Point by Point
by Nursie on Thursday September 01, 2016 @09:19AM
(#12404990)
That's not what really happened here though - the court found that they were in contravention of existing law all along. It's not a change in law or retroactive application of new law.
But that's not what's happening, really. If as an individual the IRS wrote to you and said "look, all your tax returns in previous years were in compliance with the law, but we've now decided those laws were wrong and you owe us more money" you might understandably be a little annoyed.
There's a reason that in most (but not all) cases we don't allow new laws to be retroactively applied - because we recognize it to be unfair.