The European Commission is planning to appeal the decision of the European General Court in favor of Apple, while the latter is not obliged to pay 13 billion euros in taxes.
The European Court ruled in July that there was no evidence that Apple had violated or abused tax regulations.
Ireland had never asked for anything from Apple, but the European Commission said Apple had deployed its operations in the island nation to take advantage of domestic policies and evade taxes in other EU countries.
In 2016 a court ruled that Apple had benefited illegally but that decision was reversed in July 2016.
The European Commission claims that Ireland has illegally allowed Apple to send all revenue and profits to its office in Ireland thus evading European taxes.
Ireland says the tax applied to Apple is within its tax terms and conditions. The new appeal of the European Commission will go to a higher court, the European Court of Justice.