Brussels made 'fundamental errors' when it ordered Apple to repay €13bn back taxes to Ireland, company said

Apple chief executive Tim Cook. Photo: PA

Stephanie Bodoni and Colm Kelpie

The European Commission made "fundamental errors" and failed to examine all the evidence when it ordered Apple to repay €13bn in back taxes to Ireland, the company said in its appeal.

Apple said the European Commission "violated legal certainty by ordering recovery under an unforeseeable interpretation of state aid law".