The lower General Court's ruling, which had earlier reversed the Commission's decision, has been overruled by the European Court of Justice. The commission's 2016 first conclusion that Apple had underpaid taxes to Ireland amounting €13.1 billion between 2003 and 2014 was reversed by the lower court's decision.

After the commission's initial decision, Apple was required to deposit €1.2 billion in interest and €13.1 billion in overdue taxes into an escrow account managed by a separate third party.

A non-binding opinion was released by a Court of Justice adviser in November of last year, stating that the General Court's decision had several legal flaws.

The Advocate General suggested that the Court of Justice reverse the General Court's ruling and send the matter back to the lower court for additional consideration.

However, the Court of Justice determined that the General Court erred in holding that the Commission had not provided sufficient evidence to support its decision that the Irish branches should have received the profits from sales of Apple products outside of the United States, as well as the intellectual property licenses held by Apple Sales International and Apple Operations Europe, for tax purposes.

The European Commission's initial investigation revealed that the company had “substantially and artificially lowered the tax paid by Apple in Ireland since 1991” as a result of two tax decisions that Revenue had given it in 1991 and 2007.

The IT corporation was sentenced to pay €1.2 billion in interest to Ireland along with the €13.1 billion in evaded taxes between 2003 and 2014 by the commission.

Apple and Ireland disagreed with the commission's conclusions, arguing that the Irish State did not provide the business preferential treatment in violation of EU state-aid regulations.

They filed an appeal of those rulings with the EU General Court, and in September 2019, the case was heard over two days.

The court rendered its decision to set aside the commission's conclusions the following July.

The commission, however, indicated in September 2020 that it would file an appeal since it did not agree with the ruling.

The Advocate General's decision was released in November after the matter was heard in May of last year.

Apple expressed dissatisfaction with the decision.

In a statement it said: “This case has never been about how much tax we pay, but which government we are required to pay it to.”

“We always pay all the taxes we owe wherever we operate and there has never been a special deal. Apple is proud to be an engine of growth and innovation across Europe and around the world, and to consistently be one of the largest taxpayers in the world.”

“The European Commission is trying to retroactively change the rules and ignore that, as required by international tax law, our income was already subject to taxes in the US. We are disappointed with today's decision as previously the General Court reviewed the facts and categorically annulled this case, “Apple said.