A decision on Ireland's appeal in the Apple tax case is expected shortly from the EU's General Court.
The long running dispute centres on a 2016 ruling by the European Commission that Ireland gave the tech giant unfair tax benefits.
It ordered Ireland recoup the money owed, along with interest, amounting to more than 13 billion Euro.
Apple's European headquarters are in Hollyhill and employs nearly 5,000 people across number of sites across Cork
Sinn Féin's finance spokesperson, Pearse Doherty, says it's wrong the state appealed the commissions decision - press PLAY