Charlie McConalogue (Donegal, Fianna Fail) | Oireachtas source

I thank Deputy Doherty. As he knows, a stable tax system has been absolutely essential to the growth of our economy and the progress of Ireland over the past number of decades. We have seen the benefits of that for our population and in the transformation of our economy. This is something the Government takes very seriously. We want to make sure that we maintain that.

The Deputy has raised a court judgment in regard to the Apple tax case. It is an opinion that was delivered this morning by the Advocate General. It is not the judgment of the court. We expect that in the near future, probably in a few months' time. As the matter is still the subject of legal proceedings, it is not appropriate to comment on any element of the case. As a finance spokesperson, I know the Deputy will fully understand that given that the case is currently subject to judicial proceedings.

Looking to the backdrop to this, in 2016 the European Commission issued a decision finding that Ireland provided state aid to Apple. Ireland challenged this finding to the General Court of the European Union at that point. In 2020, the General Court issued its judgment which annulled the Commission's state aid decision of 2016. The Commission appealed the judgment to the Court of Justice of the European Union. On 23 May 2023, the Court of Justice heard that appeal. The Commission, Ireland, Luxembourg, Apple and the European Free Trade Area Surveillance Authority, ESA, made interventions before that court. Following an oral hearing, the Advocate General's opinion was published today. That opinion analyses the legal aspects of the case in detail and, separately from the deliberations of the court, provides an opinion regarding the issue being heard. This opinion does not form part of the judgment of the European Court of Justice but it is considered by the court in arriving at its final judgment. Following the opinion of the Advocate General, the Court of Justice judgment will be pronounced in open court. The timing of the judgment is entirely at the discretion of the court. The contents of the opinion of the Advocate General are noted. However, as I have said, as the matter is subject to legal proceedings, it is not appropriate to comment any further.

To return to my initial point, a stable tax and business environment, one which is attractive to companies internationally, is reputable and in which countries and companies can have confidence, has been central to the progress and development of this country. That is the case in our own county and constituency of Donegal, where Letterkenny, with a population of 20,000 people, has 4,000 IDA Ireland-based jobs. That is very much key to the lifeblood of the country.

The Government takes very seriously the tax regime we have in place. We have engaged at an international level in terms of coming to international agreements on how corporation tax arrangements should be conducted internationally. We have been very much to the fore on that and that will continue. Regarding this case, because it is still the subject of ongoing judicial proceedings, the Deputy and the Government in particular have to be very cognisant of that in making particular comment on it.

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