LIVE: Apple accuse EU Commission of threatening future investment following €13bn decision

• EU's Competition Commission rules that Ireland gave illegal tax benefits to Apple worth up to €13bn.
• Revenue Commissioners told to recover the unpaid billions.
• Finance Minister Michael Noonan "profoundly disagrees" with verdict.
• The Government and Apple expected to appeal the ruling.
• Apple accuses European Commission of threatening future investment and job creation on the continent.
• Apple CEO Tim Cook

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  writes open letter to customers following the ruling.

Update 3.30pm: Asked whether British Prime Minister Theresa May welcomed the ruling, a Downing Street spokesman said: "This is clearly an issue for the Irish Government, Apple and the European Commission."