The European Commission concluded in 2016 that Ireland broke EU state aid rules by granting undue tax benefits to Apple and ordered the country to collect the unpaid taxes for the years 2003–14.

However, Ireland appealed the decision to the General Court of the European Union (EGC), which annulled the Commission’s decision, concluding that it “did not succeed in showing to the requisite legal standard that there was a selective advantage” for Apple.

The Commission announced in 2020 that it would appeal the ruling and the first day of hearings began today, RTÉ News reports.

Taoiseach Leo Varadkar today said he “look[s] forward to that appeal being unsuccessful and the higher European court confirming the factual positions”.