RTÉ News has learnt that the ruling in the Apple tax case is to be delivered next week. 

In a statement this morning, a spokesperson for the Department of Finance said that "...the State has been formally notified that the General Court of the European Union (GCEU) will deliver its judgment in the Apple State Aid case on 15th July."

The statement goes on to say "...there has been significant work in making the State's case both orally and in written format before the General Court. We cannot prejudge the decision of the General Court and are now awaiting their judgement on Wednesday 15 July."

The European Commission ruled in 2016 that the Irish State had given undue tax benefits worth €13 billion to the tech giant.

This is illegal under EU state aid rules because, according to the European Commission, it allowed Apple to pay substantially less tax than other businesses.

The commission ordered Ireland to recover the illegal aid, plus interest.

But Ireland and Apple, which employs around 6,000 people in Cork, are appealing the ruling.

Tánaiste and Minister for Enterprise, Trade and Employment Leo Varadkar said the judgment was likely to be appealed by one of the parties. 

"I think that no matter what the judgement is, this case will almost certainly be appealed by one party or another to the European Court of Justice," Mr Varadkar said. 

With the legal challenge expected to run for years, the National Treasury Management Agency has invested the disputed taxes in low-risk, highly rated euro-dominated bonds, mainly short to medium-term sovereign securities. 

Apple chief executive Tim Cook has said the company's commitment to Ireland, which became its first European operation in 1980, was "unshakable".