You can try, you'll probably lose. When the figure is so low it should be blatantly obvious it is wrong you won't get far arguing that you did what you were tol

You can try, you'll probably lose. When the figure is so low it should be blatantly obvious it is wrong you won't get far arguing that you did what you were told and didn't realise something was wrong. When you pay 0.005% tax over a year when the corporate tax rate in the country is 12.5% who can you argue you thought you were paying what you were required? They will try of course and I think Ireland and Apple have both said they will appeal to the European Court but I don't think they'll get very far.