By Daniel Hunter

Apple is to have its tax arrangements in Ireland investigated by the European Commissions, according to the Financial Times.

In its report, the Financial Times understands that the European Commission believes Apple and Ireland have broken EU laws on state aid.

In the FT's article, Luca Maestri, Apple's chief financial officer, said: "There's never been any special deal, there's never been anything that would be construed as state aid."

Antoine Colombani, a commission spokesman, said: “The commission will publish a non-confidential version of its decision to open an investigation into tax rulings granted to Apple in Ireland that was adopted in June this year. The decision will set out the commission’s reasons for opening an in-depth investigation.

“We continue to investigate this case. We do not have any findings to communicate at this point.”

But Apple has so far declined to comment on the possibility of an in-depth investigation. The European Commission is expected to go into more detail tomorrow (Tuesday) on why it believes the investigation is needed.

The Irish department of finance denied any wrongdoing in its arrangement with Apple. In a statement, it said: “Ireland is confident that there is no breach of state aid rules in this case and has already issued a formal response to the commission earlier this month.

“Ireland welcomed that opportunity to clarify important issues about the applicable tax law in this case and to explain that the company concerned did not receive selective treatment and was taxed fully in accordance with the law."

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