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

From my perspective, the Deputy's statement is not the issue. The Deputy is cross-examining on the basis of the thesis that the Commission was right in its findings. He is bringing forward evidence of how Apple was structured to prove it was right. He is saying that under state-aid and tax rules, the liability is with Ireland. I am saying I cannot enter that debate with the Deputy because it is the very cornerstone of the appeal. We are saying the Commission is not-----