Ms Margrethe Vestager:

Of course in the public version of the decision the reader does not see the names of the companies. In order to establish selectivity we consider tax rulings, which are by nature selective, and we consider what is in the ruling which is specific to the company because it deals with the company in question. Then we try to get a fuller picture and deeper insight by examining how this happened for others. In the decision we say very directly there is in the Irish tax code a corporate taxation level of 12.5%. There are some derogations. We have been considering it from both sides and found that even if we take the general tax code as a reference system or go via the derogation we find the same thing: Apple had a selective advantage which was not open to other countries because of the details of the tax rulings. We found when we went through all the tax rulings for companies and their branches-----