The European Commission has released its full ruling against Ireland over Apple's tax affairs - and says Irish law is too inconsistent.

Brussels has published a list of 11 other tax rulings given by the Revenue Commissioners to different multinationals.

It says there are "discrepancies" in how each company has been treated - and that there is therefore no normal practice against which Apple can be judged.

Earlier the Department of Finance has already published the legal grounds which for the basis for its appeal to the European courts.

The main thrust of the appeal is that Ireland says the Commission is actively trying to rewrite Irish law.

It's accusing Brussels of trying to apply what's called the "arm's length principle" - the idea that related companies need to trade with each other as if they were strangers.

Ireland says that not only does this principle not appear in Irish law, but that even if it were, the European Commission would be inconsistent in applying it.

As a result, it says Brussels is trying to rewrite Irish laws, which goes beyond its powers.

It also says the Commission has misunderstood the facts of the case, the relevant Irish law, and broke with proper procedure by not giving Ireland a chance to comment during the case.