Ireland's cabinet agreed in September to join the iPhone maker in appealing the Commission's order that the U.S. tech giant pay up to 13 billion euros to Dublin after ruling the firm had received illegal state aid.
According to Reuters, Dublin is seeking to protect a tax regime that has attracted many multinational employers. The European Commission decision has also angered Washington, which accuses it of trying to grab tax revenue that should go to the United States.
"The government fundamentally disagrees with the European Commission's analysis and the decision left no choice but to take an appeal to the European Courts and this will be submitted tomorrow," Noonan told a European Parliament committee in Brussels.