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

First, the Revenue Commissioners do not regard them as rulings but as opinions. An opinion does not have the force of law underpinning it. In the scrutiny by the Commission of possible state aid to Ireland, it requested a lot of files for a lot of companies. In the first tranche, five opinions were sent to the Commission, and in the second, there were ten. There was a more recent one. For confidentiality reasons, the Revenue will not publish these opinions. However, it has committed as a result of conversations with it - and I referenced this in my speech today - that its opinions will now have a five-year life and will be reviewed. In its annual report, the Revenue will publish the number of opinions but will not disclose tax information on individual companies.

See this speech in context