"The European Commission treated it as abnormal state aid... the European Commission is doing its job," Sapin told a news conference. "It's normal to make Apple pay normal taxes."

The United States has accused the European Union of grabbing revenue intended for U.S. coffers with the decision, comments that could cause friction at an international summit in China next week.

(Reporting by Leigh Thomas and Yann Le Guernigou; Editing by Andrew Callus)