The Commission claims that Ireland has made it possible for Apple to pay less tax for several years than other companies. In a lengthy line of reasoning, the Court concludes that the Commission has not been able to show the legal basis of the Commission for its statement.

Finance Minister: "No special treatment of Apple"

Ireland welcomes the decision.

"It has always been clear that no special treatment has been given to Apple. The correct amount has been taxed, in accordance with Irish tax rules, "the country's finance ministry said in a statement.

The decision can be appealed to a higher court in the European Court of Justice.