The tech company was ordered to pay the sum in back taxes after the European Commission ruled that a special scheme to route profits through Ireland was illegal state aid.
The Dail parliament in Dublin has been recalled early to debate the EU ruling.
Mr Adams said: “We want companies like Apple in Ireland… but this doesn’t mean one should turn a blind eye to tax evasion or avoidance.”
He added: “The attempt to portray the ruling as an issue of sovereignty is merely a smokescreen stoked up by those who have actually spent the past 40 years handing over our national sovereignty to EU institutions.
“Now, faced with the chance to actually stand up for Ireland’s interest, they have decided once again to act contrary to the welfare and interests of citizens by siding with corporate interests.”
Sinn Fein finance spokesperson Pearse Doherty added that Apple operated “a sort of untaxed Bermuda Triangle” in Ireland.
The tech company has had a base in Cork since 1980 and employs nearly 6,000 people in Ireland.
In its ruling the EU Commission said that Apple’s tax arrangement enabled it to pay 0.005% tax in 2014 – just £50 in taxes on every £1m of profit.
The decision to appeal the EU ruling was agreed by the Irish cabinet on Friday.
Fine Gael and Fianna Fail are expected to back the appeal.
In his opening address, finance minister Michael Noonan told the Irish parliament that the reaction to the EU ruling “painted an outdated and unfair caricature of Ireland’s position on tax”.
He said: “This is a caricature that is at odds with the evidence and which overlooks our proven track record in recent years.
“The facts show our constructive engagement at the international table, with matchless implementation of reforms ahead of many of our partner countries.”
Prime Minister Enda Kelly added: “The picture of Ireland painted by the Commission in this decision as a country prepared to play fast and loose with the law to gain unfair advantage could not be more damaging or further from the truth.”
News Source SkyNews