The EU's top court will today begin hearing an appeal over Apple's tax affairs in Ireland.
The government is accused of letting the US tech giant underpay tax by €13.1 billion to make Ireland a more favourable place to do business.
In 2020, a lower court ruled that Apple did not owe any unpaid tax. However, the European Commission is appealing that decision to the European Court of Justice.
If the ruling is overturned, the US tech giant would be forced to pay the multi-billion euro tax bill, along with €1 billion in interest.
Economist Austin Hughes, explains why the Irish Government doesn't want the money.
"The reality is that if Ireland gets the €13 billion, its reputational damage and maybe its status with the multinationals could be significantly affected.
"In those circumstances the much discussed €60 to €65 billion of government surpluses, that are expected over the next couple of years, could be placed at risk.
The Irish Government is arguing that individual states in the EU have a right to run their own tax affairs.
But Mr. Hughes, says this is a case that the Commission desperately wants to win.
"European commission is on a mission effectively to try and with tax irregularities by large multinationals, right across Europe.
"From the Irish Government's case, and Apple's position, they feel they have done no wrong, and the initial court decision vindicated that".
