The EU General Court has asked the Government to tweak its appeal of the European Commission order to force Apple to pay Ireland €13 billion plus interest, according to people familiar with the matter.
Bloomberg reports the Department of Finance has been informed by EU officials that its appeal is too long and has requested that it be amended.
Following an investigation, at the end of August the Commission concluded Ireland had granted undue tax benefits of up to €13 billion to Apple.
The Commission said "selective treatment" allowed Apple to pay a tax rate of 1% on European Union profits in 2003, down to 0.005% in 2014.
The Department, which filed the appeal on 9 November, said it will not be commenting on protocol around the case.
Both the EU and Apple also declined to comment on the appeals process.