Apple argues Brussels acted beyond its authority in Ireland tax case

US tech giant Apple has accused the European Commission of making 'fundamental errors' in its ruling that the company should repay the Irish government €13bn in unpaid taxes.

In its statement accompanying the appeal case brought by Apple, the company argued that Brussels had overstepped its authority in ruling that the Irish state were underpaid.

Competition commissioner Margrethe Vestager ruled in August that Apple had taken advantage of favourable tax treatment in the country over the last decade, a claim denied by both Apple and Enda Kenny's government.

"The Commission made fundamental errors by failing to recognise that the applicants' profit-driving activities, in particular the development and commercialisation of the intellectual property (Apple IP), were controlled and managed in the United States,” Apple said.

The EU also "failed to prove selectivity" and "wrongly treated the applicants as if they were Irish resident companies and as if they should be taxed on their worldwide profits", according to the appeal.

Irish finance minister Michael Noonan also criticised the Commission earlier this month for making its decision based on politics. He claimed it was an attempt by the European body to extend its influence over sovereign nations.

Vestager recently appeared in front of the Irish parliament's upper house, the Oireachtas, to defend her decision.

"Our recent decisions on illegal state aid, in the form of special tax treatment, are based on principles that have been part of the law for many years," Vestager told the committee. "Those principles are essential to make the single market work for all countries, big or small."