The European Union's Court of Justice has upheld the European Commission's 2016 decision that Ireland granted illegal tax benefits worth €13 billion to Apple from 1991 to 2014, requiring Ireland to recover these funds. This final ruling overturns a 2020 decision by the EU's General Court, which had previously annulled the Commission's findings. Despite Ireland's support for Apple's appeal, the government will now comply with the ruling. Apple expressed disappointment, denying any special treatment. The Commission found Apple paid as little as 0.005% in taxes in Ireland, attributing most profits to "head offices" that existed only on paper. Ireland has since revised its tax laws, and Apple expects a one-time tax charge of up to USD10 billion in its fourth fiscal quarter of 2024.