Oireachtas Joint and Select Committees
Thursday, 22 February 2018
Public Accounts Committee
Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
9:00 am
David Cullinane (Waterford, Sinn Fein) | Oireachtas source
Perhaps I can put if differently to help the witnesses understand me. I put this question to Mr. Cody. The judgment is that the State did not collect enough tax from Apple. That judgment was because of what the Commission saw as favourable state aid rules being applied to Apple, a special arrangement or whatever way one chooses to phrase it. That was the substance of its judgment, which the State is appealing. If Revenue were to apply to other companies the same formula which it is using to arrive at a figure in respect of Apple, could it arrive at a figure that would mean that such companies would also have a liability under those same criteria?
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