The commission's "conclusion... is wrong," he added. The commission's historic decision was delivered in August 2016 by Competition Commissioner Margrethe Vestager, a shock decision that put Europe at the forefront of an emerging effort to rein in the power of US big tech. Lawyers for the world's biggest company faced EU officials in the Luxembourg court, challenging a decision that CEO Tim Cook slammed at the time as "total political crap".
Ireland, which is similarly appealing against the decision, also testified at the start of two days of hearings, and lashed out at the EU's "astonishing" interpretation of tax law.
"The Commission decision simply ignores Irish laws," Ireland's representative Maurice Collins told judges. The EU accuses Apple of parking untaxed revenue earned in Europe, Africa, the Middle East and India in Ireland, which has become a European hub for US-based big tech.