Apple blasts $14 bn EU tax order, says it 'defies reality and common sense'

Ireland also challenges European Commission's crackdown on sweetheart deals to multinationals.

The European Union's order to Apple to pay 13 billion euros ($14 billion) in back taxes "defies reality and common sense", the U.S. firm said as the two sides sparred in a case key to the EU's crackdown on sweetheart deals to multinationals.

The iPhone maker is appealing to Europe's second highest court to overturn the European Commission's 2016 ruling that it pay the record sum to Ireland.

Ireland, whose economy has benefited from investment by multinational companies attracted by low tax rates, is also challenging the Commission's decision.

Apple also accused the Commission of using its powers to combat state aid "to