An adviser to Europe’s top court has argued that an EU tribunal made legal errors when it ruled in favor of Apple over a 13-billion-euro ($14 billion) tax ruling.

The case was part of EU antitrust chief Margrethe Vestager’s campaign on multinational-EU transactions considered improper state aid.

In 2016, the European Commission stated Apple profited from two Irish tax rulings that unfairly lowered its tax burden to 0.005% in 2014. In 2020, the EU’s General Court upheld Apple’s case, but CJEU attorney General Giovanni Pitruzzella argued that the verdict should be overturned and the matter remanded to the lower tribunal.

Ireland reaffirmed that Apple received no state aid.