The Government's accused the EU Commission of misinterpreting Ireland's tax laws in relation to Apple.
In September, the Commission ruled that Ireland should recoup 13 billion euro in back taxes from the tech giant.
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The Department of Finance has today published a list of legal arguments against the decision, including a claim that the Commission wrongly rejected expert evidence submitted by Ireland and exceeded its powers.
Irish Independent journalist Donal O'Donovan says a number of developments are expected in the coming days.
