Oireachtas Joint and Select Committees
Thursday, 2 February 2017
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners
9:30 am
Michael Noonan (Limerick City, Fine Gael) | Oireachtas source
It is my last point. Since tax is a sovereign competence, it is Irish law that applies in Irish tax cases. Revenue applied Irish law. There is a retrospective run on it now. There was another opinion in 2007. That is a long time ago as well.
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