Enda Kenny (Mayo, Fine Gael) | Oireachtas source

Apple was not discussed at Davos. To answer Deputy Adams, the Government profoundly disagrees with the European Commission and its analysis, and has no choice but to take an appeal to the European Court of Justice to annul the decision. More than 70% of the Dáil voted to support the Government's decision to appeal in September 2016. Ireland did not give favourable treatment to Apple. It does not do deals in this regard and no fine or penalty has been levied against the Irish State. This is important from the point of view of the integrity of the Revenue Commissioners over many years. We do not want a situation where, were this to be accepted by Ireland, it would send out a signal to all other companies that sweetheart deals were being done.

The European Commission has explicitly stated the decision does not call into question Ireland's general tax system or its corporate tax rate, and at present no other companies are subject to this decision by the European Commission. The appeal is under way and was prepared by the Attorney General. It is the subject of open legal proceedings and obviously it will take its course through the European court system. Nevertheless, Ireland is obliged to comply with the binding articles of the decision regarding recovery, which are set out in the final two pages of the document. This includes the order to calculate the exact amount of the aid and the process which ensures it is recovered from the Apple companies. Ireland is not subject to any fine, as I stated, arising from the decision itself, but could be subject to action, including the threat of fines, if sufficient progress is not made to satisfy the Commission, and we are aware of this. Work was ongoing throughout 2016 to ensure the State complies with all our obligations, which involves a high degree of co-operation with the Apple company. It is a very technical and complicated issue.

I agree with Deputy Martin. Ireland has been extraordinarily successful over many years under many Governments in its foreign direct investment policy. The Deputy's city of Cork is evidence of this, with EMC, Apple and many others which are so proud to be there. They are very happy with the reception and facilities they have. This is something we want to grow and build for the future.

I discussed the question of the Good Friday Agreement and its future implementation following the elections in Northern Ireland with, hopefully, a working executive and the involvement of the British Government after it exits from the European Union, and the issue of complying with European law here in so far as it is an internationally binding agreement. We will have more discussions on this.

I am sure Deputy Howlin would enjoy Davos if he went there, not that I have seen much of it when I have been there. With regard to the papers he mentioned, options have been considered and set out for analysis if a decision has to be made on X or Y. We are clear that Britain will leave the Single Market. I can give up to date information on what has been prepared on consideration of the customs union, but this may not include the options that will be set out. We will have to consider all of this.

With regard to people I met in Davos, some will move and they will make their announcements in their own way. They are very happy to do so. These are business people. They make decisions irrespective of politics. They want to know the facilities we have here, such as language, schools, opportunities for investment, availability of commercial space and opportunities from London, but mostly it is with regard to being part of the Single Market with access to a churn of talent coming through from other countries. I know some will make decisions and others are considering it. We will invite them here to see how it works and to speak to the Central Bank if they are in financial services. We will do the same with companies which might wish to relocate here from the United States.

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