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Apple denounces before the European court the decision of Brussels asking him to repay Ireland 13 billion euros of tax benefits. Reuters

Apple is defending since Tuesday, September 17 before the justice of the European Union. The US giant pleads for the annulment of the decision of the European Commission asking him to pay 13 billion euros in taxes to Ireland. A sum that Ireland does not want either.

Between 2003 and 2014, Apple repatriated to Ireland all of its revenues generated in Europe, Africa and the Middle East. These are the conclusions of the European Commission's investigation. On this basis, it considers that Apple should have paid the Irish tax authorities no less than 13 billion euros.

It was not Dublin who started the procedure to claim his loss of profits. On the contrary, Ireland challenges arbitration . In fact, the European Commission considers this advantage to be unlawful state aid. When the European Commission made this decision in August 2016 , Apple's boss, Tim Cook, was riding on his big horses, calling the case a " political hogwash ". Three years later, the anger has not subsided.

The apple firm's representative told the court this morning that this request for reimbursement defied " reality and common sense " and that the group had to pay its taxes in the United States where its products are made. Except that billions of profit were not repatriated to the United States at the time, they totally escaped the tax for several years, enough to create distortions of competition.

Since the Donald Trump tax reform of 2017 , the group claims to have returned its profits in the fold American.