The EU has said US tech giant Apple must repay a record 13bn euros ($14.3bn) in taxes after ruling that a series of Irish-Apple tax deals were illegal.

Margrethe Vestager, EU competition commissioner, said on Tuesday Apple's "selective treatment" in Ireland meant it paid an effective tax rate of just one percent on its European profits in 2003, which then fell to a bare 0.005 percent by 2014.

"The tax treatment in Ireland enabled Apple to avoid taxation on almost all profits generated by sales of Apple products in the entire EU single market," Vestager said.

Brussels launched an inquiry into Apple's tax arrangements in Ireland in 2014, one of a series of anti-trust cases targeting major US corporations that have angered the US administration.

Apple and Ireland are both expected to appeal the judgment.