What you need to know

  • Apple CFO Luca Mestri is leading Apple's appeal over the European Commission's 13 billion euros tax order.
  • The hearings will begin tomorrow and take place over two days.
  • Apple continues to argue it followed the tax rules set in place by the Irish and U.S. governments.

Apple CFO Luca Maestri is leading Apple's appeal over the European Commission's 13 billion euro (or $14.4 billion) order for the company to pay. The figure was part of the EU's crackdown in tax avoidance by multinational companies and its first focus was Apple, but the iPhone maker is not backing down.

First reported by Reuters, Maestri is part of a six-person delegation Apple is sending to the two-day court hearings at Luxembourg the General Court in Luxembourg. The European Commission argues that in 1991 and 2007, Ireland passed tax rulings the greatly benefitted Apple's tax payment obligation.

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The European Competition Commissioner Margrethe Vestager used the taxes paid by Apple's main Irish unit in 2014 an example, which only amounted to 0.005%.

Apple continues to argue that it followed the laws set in place by the Irish and U.S. governments. Joining Apple's fight is the Irish government, who asserts that "the Commission [is] exceeding its powers and interfering with the EU member's national sovereignty over tax affairs."

The European Commission's hearings will be start on Tuesday.