The European Commission has ordered Ireland to recoup 13 billion euro (£11.1 billion) from tech giant Apple over a sweetheart tax deal.
A three-year investigation by Competition Commissioner Margrethe Vestager found the arrangements dating back to the early 1990s were illegal under state aid rules.
She said it allowed Apple to pay substantially less tax than other businesses - 1% on its European profits in 2003 and 0.0005% in 2014.
The Republic’s tax inspectors have been told to recover the unpaid billions.
“Member states cannot give tax benefits to selected companies - this is illegal under EU state aid rules,” the commissioner said.
“The Commission’s investigation concluded that Ireland granted illegal tax benefits to Apple, which enabled it to pay substantially less tax than other businesses over many years.”