EU's top court ruled in September 2024 that Apple owed Ireland €13 billion in back taxes, confirming Apple's "Double Irish" structure let its Irish subsidiaries pay as little as 0.005% tax on profits routed through entities with no tax residency anywhere. Apple paid the €13B+ into escrow in 2018 during appeals; Ireland withdrew the funds from escrow in July 2025. The case is the largest corporate tax recovery in EU history.