Ms Margrethe Vestager:

-----yes, section 25 - was to see if there was a methodology, if it was in fact a scheme and not individual tax rulings, but we could find no methodology. What we could find was individual decisions with individual companies. It would have been another situation if we had found a methodology but we did not No matter how we looked at it, from section 21 or section 25, even with those two different approaches we still found the selectivity by the fact that Apple did not pay the tax rate decided by the Irish Government and Parliament of 12.5% on profits that were to be recorded in the branch and therefore to be taxed in Ireland.