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The European Commission has ruled that Ireland should recover up to €13bn (£11bn) from Apple in back taxes, after a three-year investigation concluded that the US company's Irish tax benefits are illegal.

Apple has already announced plans to appeal against the decision, saying the ruling will have a "profound and harmful effect on job creation" in Europe.

Margrethe Vestager, the European Commissioner for Competition, told Martha Kearney that "it was only fair" that there should be a "level playing field", where all companies pay their tax.

(Photo: Margrethe Vestager. Credit: AP)