The advocate general has issued an opinion on a ruling by the General Court and has referred the case back to the court, arguing that there were ‘errors of law’ in the original decision.

The case centred around a €13bn (£11.3bn) backdated tax bill which Apple was told to pay to the Irish Revenue as the European Commission said that various historic Irish Revenue tax rulings were the equivalent of state aid.

The case, Commission v Ireland and Others C-465/20 P, has now been referred back to the General Court for a new decision on the rulings following an appeal by the European Commission to a 2020 ruling by the General Court. This found that the Commission ‘had not shown that there was an advantage deriving from the adoption of the tax rulings’.

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