Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The referral of Apple to the appropriate Commissioner, Margrethe Vestager, is because it is a state aid issue rather than a taxation issue. It is an assessment by the Competition Commission that it needed to examine the Apple position, which it is doing. It is a quasi-judicial process. It does not prejudge the position. It has not signalled where it will go. It may find that Ireland has no case to answer.

It is Ireland's relationship with Apple that is being investigated. It can go in a number of directions.