The European Court of Justice (ECJ) has ruled that the 2020 decision acquitting Apple of a $14 billion tax bill in Ireland had legal errors, directing a reconsideration.

In 2016, the European Commission accused Apple of enjoying preferential treatment in Ireland, resulting in a 1% corporate tax rate instead of the standard 12.5%. The General Court nullified the Commission’s decision in 2020, citing legal criteria.

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The ECJ’s recent ruling highlights legal mistakes and orders a review. Apple may be required to pay the $14 billion, pending the revised decision.

The company contends it received no unjust advantage or state aid.