LONDON

The European Union’s highest court on Tuesday ruled that Apple must pay €13 billion ($14.3 billion) in back taxes to Ireland, bringing a decade-long legal dispute to a close.

The Court of Justice of the EU upheld a 2016 decision by the European Commission, which found that Ireland had granted Apple unlawful state aid by providing tax advantages from 1991 to 2014. As a result, Ireland was ordered to recover the sum from the tech giant.

Apple and Ireland contested the ruling, and in 2020, the EU General Court sided with Apple, ruling that the Commission had failed to prove that Apple received a "selective advantage." However, the Commission appealed the decision.

On Tuesday, the Court of Justice overturned the earlier ruling, siding with the Commission and confirming the requirement for Apple to repay the back taxes.

The ruling marks the final judgment in the case.