The €13 billion is a record-setting tax bill, and Apple is understandably keen on avoiding paying it if at all possible - despite having very deep pockets.
Apple's arguments at the General Court, Europe's second-highest, came after the European Union executive in 2016 said the tech giant benefited from illegal state aid due to two Irish tax rulings which artificially reduced its tax burden for over two decades.
The country argues it did not grant Apple any selective advantage, and can not tax Apple on profits that are not taking place in the country.
He said the fact the iPhone, the iPad, the App Store, other Apple products and services and key intellectual property rights were developed in the United States, and not in Ireland, showed the flaws in the Commission's case.
'The Commission contends that essentially all of Apple's profits from all of its sales outside the Americas must be attributed to two branches in Ireland, ' Apple's lawyer Daniel Beard told the court.
"The divisions' actions didn't involve creating, managing or developing those rights".
Apple now claims that the tax invoice "defies reality and common sense", the corporate mentioned in a courtroom submitting Tuesday morning.
"The activities of these two branches in Ireland simply could not be responsible for generating nearly all of Apple's profits outside the Americas". The challenge has been made against the $14 billion tax charge ordered by the European Commission to the company.
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In the third quarter of 2019, Apple reported that it had $210 billion in cash on hand, with the potential tax fine representing just 6.8% of that figure. Apple says it is committed to respecting all tax laws as they stand, and that it pays huge amounts of tax on its profits - some $37 billion to the United States treasury alone in respect of its global operations.
While Ireland has collected the billions of euro from the tech giant, the money is being held in an escrow holding account until the appeals process has ended.
Between 2003 and 2014, the European Fee discovered, Apple had lowered its efficient company tax fee from 1% to only zero.005%.
The cases are: T-892/16, Apple Sales International and Apple Operations Europe v. Commission, T-778/16, Ireland v. Commission.
"The Commission decision simply ignores Irish laws", Ireland's representative Maurice Collins told judges. Vestager said the iPhone maker received "illegal" tax benefits for the past 20 years.
He said Ireland had failed to examine the functions performed by Apple's Irish units, the risks assumed and the assets used by the subsidiaries.
The commission rejected claims that it acted "as some sort of policeman of taxation" and said questions of "tax sovereignty are utterly irrelevant".
Ireland, whose market has benefited from investment from multinational firms brought on by reduced tax rates, can be challenging the Commission's decision. Gallagher threw light at the criticism his country received due to its alleged mismatch with the American tax system.