The Government has formally lodged its appeal against the European Commission's ruling that Ireland granted illegal state aid of up to €13bn to Apple.
A spokesperson for the Department of Finance has confirmed an application had been made to the General Court of the European Union, asking it to annul the decision.
As the appeal is the subject of open legal proceedings, it will not be possible to comment further, the spokesperson added.
Earlier this week, Minister for Finance Michael Noonan said the "Government fundamentally disagrees with the European Commission's analysis and the decision left the Government no choice but to take an appeal to the European Courts."
Meanwhile, the European Commissioner for Competition has said she hopes that the full version of the EU's case ruling will be published as soon as possible.
However, speaking on RTÉ's News At One, Margrethe Vestager said it was always difficult to put an exact timeframe on these matters.
She said the investigation into arrangements surrounding Apple in Ireland is finalised and now it is time for the court to rule.
Ms Vestager said she was trying to stamp out illegal state aid in Europe, in order to have fair competition in Europe.
She told RTÉ that in order to achieve that long-term goal, selective tax rulings had to be removed, and a more transparent and simple tax structure may be needed, adding that any changes to the tax system have to be made through legislative change.
The commissioner said similar cases may still come to light in Europe because the commission was looking to see if illegal state aid has been used or if tax rulings are in line with market conditions, as they should be.
She said that she did not believe the basis of the case would undermine efforts by the Organisation for Economic Cooperation and Development to reform the international corporate taxation system.
