While the decision is being appealed, the money will be held in an escrow fund. Apple has said it wanted to negotiate the interest rate of the escrow fund.
The Government is required under European Union rules to engage in a tendering process.
However, last year, the Commission came to the ruling that this is an example of illegal state aid and threatened Apple with harsh consequences if it didn't cough up $13 billion in owed taxes. According to the EU, the tax deal allowed Apple to pay nearly nothing in tax on its European profits between 2003 and 2014.
The $15,4 billion will start flowing into Irish coffers in Q1 2018, but Apple continues to deny any wrongdoing.
Ireland's Department of Finance called the move "extremely regrettable", saying that it had already been making progress toward dealing with "the unprecedented recovery amount" it had to collect from Apple.
For several years, Apple has only been paying one per cent on corporation tax in Ireland, but this was due to an agreement between the firm and the country.
Earlier this month, Irish Prime Minister Leo Varadkar said that he did not "want to be in a situation where the Irish Government has to take Apple to court because the European Commission is taking the Irish Government to court". Jersey is a self-governing dependency of the United Kingdom, and the island does not charge corporate tax for most companies. At Apple we follow the laws, and if the system changes we will comply.
Ireland and Apple have reached an agreement that will see the technology giant start paying the EUR13bn (USD15.4bn) it is alleged to owe in back taxes.
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