BRUSSELS, Sept 10 (Reuters) - Apple ( AAPL ) on Tuesday

lost its fight against an order by EU competition regulators to

pay 13 billion euros ($14.4 billion) in back taxes to Ireland as

part of an EU crackdown against sweetheart deals between EU

countries and multinationals.

The European Commission issued the order in 2016, saying

that the iPhone maker benefited from two Irish tax rulings for

over two decades that artificially reduced its tax burden to as

low as 0.005% in 2014.

Apple ( AAPL ) had said the record EU tax order defied reality and

common sense. Ireland, whose low tax rates helped it to attract

Big Tech to set up their European headquarters, had also

challenged the EU ruling.

The Luxembourg-based Court of Justice of the European Union

sided with EU antitrust chief Margrethe Vestager.

"The Court of Justice gives final judgment in the matter and

confirms the European Commission's 2016 decision: Ireland

granted Apple ( AAPL ) unlawful aid which Ireland is required to

recover," judges said.

Apple ( AAPL ) expressed disappointment with the ruling.

"The European Commission is trying to retroactively change

the rules and ignore that, as required by international tax law,

our income was already subject to taxes in the U.S.," the

company said.

The ruling is final and cannot be appealed.

($1 = 0.9061 euros)