DUBLIN, July 8 (Reuters) - The European Union's secondhighest court will next week rule in an appeal by Apple AAPL.O and Ireland against a European Union ruling for the U.S. firm topay 13 billion euros ($16 billion), the Irish government said onWednesday.

"The State has been formally notified that the General Courtof the European Union (GCEU) will deliver its judgment in theApple State Aid case on 15th July," the Department of Financesaid in a statement.

Deputy Prime Minister Leo Varadkar told journalists thejudgement would almost certainly be appealed by one side or theother.

Luxembourg-based General Court, the EU's second highestcourt.

(Reporting by Conor Humphries) ((conor.humphries@thomsonreuters.com; +35315001518; ReutersMessaging: conor.humphries.thomsonreuters.com@reuters.net))