The Taoiseach insists there is no special deal between the Irish Government and Apple.
The tech giant is appearing before the EU's highest court today as the European Commission argues Apple should pay 13.1 billion euro in additional tax to the Irish State.
Apple's European Headquarters is based at Hollyhill and the company employs over 6,000 people in Cork across several sites
The second highest court in the Bloc previously agreed that Ireland did not offer Apple an unfair competitive advantage and annulled the tax bill.
The Commission is hoping that decision will be overturned today.
Taoiseach Leo Varadkar says claims of a "sweetheart deal" for Apple are false.
"The allegation made by the European Commission is that, in the past before I was in Government so I have no axe to grind here, there are allegations that in the past there was a special deal with Apple which wasn't available to other companies.
"Obviously, if that were true it would have been very wrong - but it wasn't true."
