The European Court of Justice (ECJ) has ruled that Apple must repay €13 billion ($14.4 billion) in back taxes to Ireland, concluding a lengthy legal battle that began in 2016. The ECJ confirmed the European Commission's findings that Ireland provided Apple with unlawful tax benefits, allowing the tech giant to significantly reduce its tax burden for over two decades. Both Apple and Ireland had appealed the 2016 decision, but the ECJ's final ruling marks a significant victory for the European Commission and its competition chief, Margrethe Vestager, who hailed it as a step towards tax justice. Apple's statement underscores its disappointment, arguing the case is about which government should receive its taxes rather than the amount. The ruling has broader implications, potentially signaling more stringent tax regulations for multinationals in the EU. Ireland now faces the politically delicate task of deciding how to utilize the substantial windfall from Apple's repayment.