On 29 August 2016, after a two-year investigation, European Commission ordered Apple to pay €13 billion, plus interest, in unpaid Irish taxes from 2004–14 to the Irish state. [ 2 ] It was the largest corporate tax fine (in fact a recovery order, technically not a fine) in history. [ 3 ] Helena Malikova, an EU civil servant, was credited with uncovering the extent of the tax avoidance by Apple, namely that the company was paying only 0.005 per cent tax on profits booked through its Irish subsidiary. [ 4 ] In November 2016, the Irish government formally appealed the ruling, claiming there was no violation of Irish tax law, [ 5 ] [ 6 ] and that the commission's action was "an intrusion into Irish sovereignty", as national tax policy is excluded from EU treaties. [ 7 ] In November 2016, Apple CEO Tim Cook announced Apple would appeal, [ 8 ] and in September 2018, Apple lodged €13 billion to an escrow account, pending appeal. [ 9 ]