Eir is appealing decisions by ComReg rejecting its request for funding support from its competitors to meet the €50m costs it incurred providing universal services across Ireland from 2010 to 2015.
These services include the provision of landline phone services to some of the most isolated people in Ireland, payphone services for those without access to mobile phones as well as printed directories.
Eir said it is "unfair" that it alone shoulders the cost of providing these services.
It wants ComReg to create a fund to ensure the costs of these services are shared across other major operators in Ireland according to their profitability and market share.
ComReg has acknowledged that operators here - including Vodafone, SKY, Virgin Media and Three -benefit from the connection of consumers to the Eir network.
But the regulator has not accepted that all operators should pay their fair share for those benefits.
"Eir supports fully the goal of universal access to telecom services and the cohesion that this brings to society, particularly for the most isolated in society," Eir's chief executive Carolan Lennon said.
But she pointed out that the financial burden of supporting this goal is borne entirely by Eir, rather than being spread fairly across all of the telecoms operators, as is the case in other countries.
"We believe that our main competitors, which are multinational companies much larger and more profitable than Eir, should also contribute to the costs of meeting this essential service," she added.