Seán Sherlock (Cork East, Labour) | Oireachtas source

I welcome the Commissioner. On 19 December our Department of Finance issued a statement setting out some clear and unambiguous views relating to the ruling or interpretation of the Commission. I will quote from the statement in the context of the various entities, including Apple Inc., Apple Sales International and Apple Operations Europe. I am trying to distil this for people who may not have technical knowledge, for example, ordinary citizens who are watching the proceedings. On 19 December the Department of Finance stated that the Commission's decision:

The Decision also mischaracterises the activities and responsibilities of the Irish branches of ASI and AOE. These branches carried out routine functions, but all important decisions within ASI and AOE were made in the USA, and the profits deriving from these decisions were not properly attributable to the Irish branches of ASI and AOE.

How does the Commissioner respond to that contention from our Department of Finance?