Peter Burke (Longford-Westmeath, Fine Gael) | Oireachtas source

Ms Vestager is therefore saying the Commission can supersede our primary tax legislation to do that. In other words, if under our current legislation the powers are not there to collect this sum of money, she is saying that, by the effective ruling of the Commission that state aid is involved, the money can be collected without our current primary legislation and that the Commission can supersede it. This is very important because it goes to the core of the issue of statements to the effect that the €13 billion is there for the Government to spend. The point of the matter is that advanced opinions were given on two occasions in accordance with the law and as available to any company in this State or outside it to apply to the Revenue Commissioners for a ruling under section 25.

It is very clear in this case that the Commission is questioning the Revenue by saying it conferred a selective advantage on one party when, in essence, it is available to all parties under the legislation, because anyone can apply for an advanced opinion. It is very clear how we in Ireland collect tax under our primary legislation and how the Revenue Commissioners go forward and collect it, if someone provides a return in accordance with the law and is up-front in their return. It is different if someone makes a false return or falsifies information, in that the Revenue can go back years and years. However, if someone makes a very clear, open return in accordance with the legislation, how does Ms Vestager propose that tax would be collected and has the Commission the powers to supersede our primary legislation in that case?