The EU successfully compelled Ireland to reclaim the unpaid taxes, but it likely cannot dictate how the country spends—or even retains—the revenue.

Ireland’s government has been told it needs to collect €14bn (£11.8bn) in back taxes from Apple. The EU’s highest court ruled that the US technology firm had benefited from an illegal sweetheart tax deal in the country.

The Irish government said Tuesday's ruling from Europe's top court that it granted Apple unlawful aid through its tax treatment was an issue "now of historical relevance only" due to changes in its tax system since.

Europe's highest court ordered Apple to pay back Ireland for 11 years' worth of unfair tax breaks. Plus, we explore ghost towns for sale.

The Court of Judgement of the European Union’s (ECJ) tax ruling against Apple seemed to cement the notion that Ireland gave the iPhone giant sweetheart deals on tax in return for locating substantial investment here,