It's been two months since the Irish cabinet agreed that it would take a stance alongside Apple, and reject the finding that Ireland effectively gave 'state aid' to the California company using heavily reduced tax rates in exchange for local investment and job creation.
Apple itself took a hard stance on the findings, with Tim Cook defending its position in both a press release and follow-up newspaper interviews. Legally speaking, however, the case is ultimately for Ireland to fight, not Apple, as it set the terms of the tax deal and is responsible for collecting the €13bn deficit should the EU ultimately prevail.
Michael Noonan, the Irish Finance Minister, made a statement today at the European Parliament committee in Brussels;
"The government fundamentally disagrees with the European Commission's analysis and the decision left no choice but to take an appeal to the European Courts and this will be submitted tomorrow"
Ireland has attracted a number of multinational employers with its tax regime, and has the backing of Washington, who sees the European Commission's findings as an attempt to 'tax-grab' revenue that should ultimately be destined for the United States.