The Finance Minister Michael Noonan has said a verdict from the European Commission on Apple's tax arrangements with Ireland could come as early as next month.
Brussels opened the probe two years ago and in a previous preliminary finding said the tax arrangements with the multi-national were improperly designed to give the company a financial boost in return for jobs.
Speaking as he arrived at a Eurogroup meeting in Brussels, Michael Noonan signalled the final ruling is imminent.
He said: "It's an issue of whether there was State aid or not. It's not being evaluated on taxation grounds - it's State aid grounds.
"We have cooperated fully, as have the Revenue Commissioners."
He confirmed there was speculation a decision could be delivered next month, but added :"We're not sure."