The European Commission lodged an appeal with the Court of Justice (CJEU) challenging the judgement of the General Court (GCEU) in the Apple State aid case. Last July, the GCEU found that no State aid was given by Ireland to Apple and that the Irish branches of Apple paid the full amount of tax due under the law. This appeal process could take up to two years.

The funds in escrow of €13 billion will only be released when there has been a final determination in the European Courts on the validity of the Commission’s decision. The Minister for Finance, Paschal Donohoe, said in a press release,

• “I note the decision of the European Commission to lodge an appeal to the CJEU. Ireland has not yet been served with formal notice of the appeal. When it is received, the Government will need to take some time to consider, in detail, the legal grounds set out in the appeal and to consult with the Government’s legal advisors, in responding to this appeal.”

The Commission’s Executive Vice-President Margrethe Vestager said,

• “The General Court judgment raises important legal issues that are of relevance to the Commission in its application of State aid rules to tax planning cases. The Commission also respectfully considers that in its judgment the General Court has made a number of errors of law. For this reason, the Commission is bringing this matter before the European Court of Justice.”