The European Union announced today that it has filed an appeal against Apple’s $15 billion tax case. Apple said that it will evaluate it after receiving an appeal from the European Commission, but this will not change the factual conclusion of the court.

Apple said that the European Union’s second highest court, the General Court, had already ruled in July this year that the EU’s decision to pay back taxes was invalid.&nbsp;Since then, the facts have not changed.

Apple said in a statement: "This case was never about how much tax we paid, but where we were required to pay tax."

Apple also stated: "After receiving the appeal from the European Commission, we will evaluate it, but this will not change the factual conclusions made by the court.&nbsp;These conclusions prove that, like other markets, we have been complying with relevant laws in Ireland.&nbsp;."

Irish Finance Minister Paschal Donohoe&nbsp; said that he took note of the decision of the European Commission to appeal today.&nbsp;Donohue said that the EU General Court’s ruling has proved that Ireland has not illegally granted Apple any state aid, and that Apple’s Irish branch has paid taxes in full in accordance with the law.

Donohoe said that appeals to the EU Supreme Court must be based on one or more legal points.&nbsp;He also added that this appeal process may take up to two years to complete.

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