"Apple follows the law and pays all of the taxes we owe wherever we operate. We will appeal and we are confident the decision will be overturned," the company said in a statement on Tuesday after the European Commission's decision.

"The Commission's case is not about how much Apple pays in taxes, it's about which government collects the money. It will have a profound and harmful effect on investment and job creation in Europe," Apple said.

(Reporting by Julia Fioretti)