Ireland accused the European Commission on Monday of exceeding its powers and interfering with the EU member’s national sovereignty over tax affairs in ruling that Apple owes Dublin billions of euros in taxes, saying it had failed to give proper reasons for its decision. In September the Irish government agreed to join with Apple in appealing against the Commission’s order that the U.S. company must pay Dublin up to 13 billion euros ($14 billion) after ruling the firm had received illegal state aid in avoiding paying such taxes. On Monday both Ireland and Apple laid out the legal arguments that would form the basis of their appeals.