The Government has authorised me to arrange for annulment proceedings to be brought before the General Court of the European Union in the Apple State case. The Attorney General has been requested to prepare the legal grounds in support of those proceedings and to take all other steps incidental to the conduct of those proceedings.
Dáil Éireann has also passed a motion supporting the Government decision to appeal the European Commission's decision that Ireland provided unlawful State aid to Apple.
The State has a period of two months and 10 days to bring an appeal and the appeal process may take several years. Apple has also indicated that it will exercise its right of appeal. An appeal to the European Courts takes the form of an application to the General Court of the European Union, asking it to annul the decision of the Commission.
Notwithstanding the right of appeal, Ireland is legally obliged to recover the alleged state aid from Apple in the interim. My officials will be engaging with the Commission over the coming months as part of this recovery process.