It was ruled that Ireland did not have to collect 13 billion euro in unpaid taxes from the tech giant in July.
The European Commission has announced it will appeal the Apple tax ruling.
In July, the EU General Court threw out the Commissions ruling that Ireland must collect 13 billion euro in unpaid taxes from the tech giant.
In a statement the European Commission has said the General Court made a number of errors of law, and making sure companies pay their fair share of tax remains a top priority.
Business Correspondent Gavin McLoughlin says the General Courts judgement was resounding, but an appeal was always going to be likely.
''One of the key planks of the commissions case according to the financial times is to be that the court is setting the bar unreasonably high making it virtually impossible for Brussels to present any legitimate case in the future'', he said.
''Now this seems to be a bit crazy really, basically saying the courts are looking for too much proof...
''If there's issues with the level of proof required that seems to be a political issue''.
