EU competition officials could order Apple to pay billions of euros in back taxes following claims it received preferential treatment from Ireland.

The final ruling, expected on Tuesday, follows a three-year probe into Apple's Irish tax affairs.

The EU Commission is claiming that Ireland offered illegal state aid to Apple by offering the American tech firm a deal that was overly generous and not on offer to other companies.

The Financial Times reports that the bill will be for billions of euros, making it Europe's biggest tax penalty.

Apple and the Irish government are likely to appeal against the ruling and have both denied wrongdoing.

Junior finance minister Eoghan Murphy said on Sunday: "We don't believe we gave any state aid to Apple."

On Tuesday EU competition commissioner Margrethe Vestager is expected to give an estimate of how much Apple will have to pay back.