Michael McGrath (Cork South Central, Fianna Fail)
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If the courts find against the State, can Mr. Cody clarify whether Revenue has a legal basis for collecting the money? Revenue's position is that under Irish law, it is not due this money and Mr. Cody is responsible for applying the statutory taxation provisions. Does the EU state aid law supersede that in the event that the European courts uphold the Commission's finding that Ireland is owed this money? What is the legal basis for accepting it?