The European Commission will appeal on Friday against the decision of the tax court in favor of Apple and Ireland, which found that the giant company does not need to pay 14,3 billion euros.
The European Court of Justice ruled in July that the commission "failed to prove" that Apple's arrangements in Ireland amounted to "selective tax treatment" of the company. He overturned a previous one decision which said the company had to pay 14,3 billion euros.
The decision in favor of Apple and Ireland was seen as a blow to the efforts of the European Commissioner Margrethe Vestager to control the giant technology companies and the tax regulations that concern them.
The appeal means that there may still be years of appeal in the case, which may be transferred to the European Court of Justice.
Friday is the deadline for the European Commission to appeal.
The committee's case was twofold and focused on two tax opinions - or "decisions" as they are called - issued in 1991 and 2007, the year in which the first iPhone and Apple's profits began to rise.
The committee's primary argument was that some Apple units were not taxed in Ireland. Only the activities some Irish "branches" within the same units are subject to tax in the State.
The committee's view was that the valuable intellectual property (IP) behind Apple products was within the Irish branches, which means that most of the earnings should be taxed in Dublin.
The General Court ruled that the commission had failed to prove that the valuable IP should have been made available to Irish branches. The second part of the committee's case was that even if the Irish branches did not have the IP, the company did not specify the profits that could be taxed in Ireland.
While the court said there were "mistakes" in the approach of Apple and Ireland, it concluded that the commission failed to show that the company paid less tax in Ireland than it should.