Although in some rare good news for Ireland, having lost the case and being forced to collect €13bn of tax it doesn't want, Ireland will be able to spend some of that money paying for the Commission's lawyers in this case - as well as its own.

And there we have it. The Commission win, the case is over, and Ireland will be forced to spend the money currently sitting in escrow

The CJEU now ticking through the rest of the kitchen sink arguments (as it is obliged to do)

In news that won't come as a shock to anyone who follows State aid tax cases the old chestnuts of "legal certainty" and "legitimate expectations" are dispensed with at paras 359 and 363. These were always Hail Mary arguments in this case.

(in case anyone doesn't know Kevin)

a man in a baseball cap is standing in a kitchen with the words that is so unfair written below him .

ALT: a man in a baseball cap is standing in a kitchen with the words that is so unfair written below him .

Those procedural arguments by Apple and Ireland and their impressions of Kevin the Teenager are really falling on flat ears today

Ticking off "through State resources" nicely (although given a tax assessment was at stake Ireland and Apple won't ever have been hopeful on this point)

Ireland's argument that it can disavow the actions of the Revenue Commissioners rightly getting short shift here

We're now going through the State aid checklist. The court holds that rules in question as applied by Ireland to Apple are selective