On the 4th October 2017, the European Commission referred Ireland to the European Court of Justice (ECJ) for failing to collect tax debts from Apple, following a Commission decision deeming the tax reliefs provided amounted to a breach of EU Competition Law. Ireland allowed Apple to pay between 0.05% and 2% in tax from 2003 to 2014, which, according to the Commission, amounted to up to €13 billion in illegal state aid. Luxembourg was also referred to the ECJ, after giving Amazon €250 million in tax breaks was also deemed to be illegal state aid. Neither country collected the debt, resulting in the recent referrals, and Ireland has appealed the decision to the ECJ.