Apple challenged a $14 billion tax charge from the European Commission before the EU General Court on Tuesday.
In 2016, the EU Competition Commission held that in violation of EU state aid rules, Ireland granted undue tax benefits to Apple, allowing Apple to pay an effective corporate tax rate of 1 percent on its European profits in 2003, down to 0.005 percent in 2014.
Ireland argues that the EU has made manifest errors of assessment in misunderstanding Irish tax law and manifest errors in its state aid assessment. The US has also been critical of the EU order saying Apple should be subject to American tax laws, but was denied intervention.
Representatives from Apple, Ireland and the EU appeared in front of the EU General Court on Tuesday, and the hearings are expected to last through Wednesday