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Ceisteanna - Questions - Ceisteanna ar Sonraíodh Uain Dóibh - Priority Questions: Apple Escrow Account (16 Jul 2020)

Paschal Donohoe: The Deputy will be aware that the General Court of the European Union annulled the European Commission's state aid decision of 30 August 2016 with respect to Apple. The court concluded that the Commission in its decision had failed to demonstrate that by issuing the opinions in 1991 and 2007, the Irish authorities had granted the two Apple companies, ASI and AOE, a selective advantage. The...

Written Answers — Department of Finance: Apple Escrow Account (2 Dec 2021)

Paschal Donohoe: As the Deputy will know, in April 2018, the Minister for Finance and Apple Sales International Limited and Apple Operations Europe Limited entered into an escrow framework deed giving legal effect to arrangements for the recovery of the alleged State aid to Apple. The deed provides that each party pays its own fees and expenses incurred in respect of the drafting of the deed. Therefore...

Written Answers — Department of Finance: State Aid Investigations (23 Nov 2017)

Paschal Donohoe: Ireland has never accepted the Commission’s analysis in the Apple State aid Decision. However, we have always been clear that the Government is fully committed to ensuring that recovery of the alleged Apple State aid takes place without delay and has committed significant resources to ensuring this is achieved as quickly as possible whilst ensuring that the interests of the Irish...

Written Answers — Department of Finance: Apple Escrow Account (7 Nov 2019)

Paschal Donohoe: As the Deputy will be aware, the State has recovered the alleged State aid from Apple. The total amount recovered is c €14.3 billion (which is the principal amount and relevant EU interest). The final payment was made in early September 2018. These sums have been placed into an Escrow Fund with the proceeds being released only when there has been a final determination in the European...

Written Answers — Department of Finance: EU Investigations (21 Jul 2020)

Paschal Donohoe: As the Deputy is aware, the General Court of the European Union (GCEU) annulled the European Commission's State Aid Decision of 30 August 2016 in relation to Apple. The GCEU concluded that the Commission in their Decision had failed to demonstrate that by issuing the opinions in 1991 and 2007 that the Irish authorities had granted the two Apple companies ASI and AOE a selective advantage....

Written Answers — Department of Finance: State Aid Investigations (7 Nov 2017)

Paschal Donohoe: Notwithstanding the appeal that the Government has lodged in the Apple State Aid case, Ireland is required to comply with the binding articles of the Commission’s Final Decision and to recover the alleged aid from Apple. Irish officials are continuing this work to ensure that the State complies with all our recovery obligations.  To clarify for the Deputy, no court ruling...

Written Answers — Department of Finance: Legal Costs (28 Mar 2019)

Paschal Donohoe: Notwithstanding that the Government profoundly disagrees with the Commission's analysis in the Apple State aid case, the full recovery of the alleged State aid from Apple has been completed with approximately €14.3 billion deposited into the Escrow Fund. The funds will remain in the Escrow Fund pending a final determination in the European Courts over the validity of the Commission's...

Written Answers — Department of Finance: Tax Code (28 Feb 2019)

Paschal Donohoe: I assume the Deputy is referring to the Apple State aid case as the European Commission has said publicly that the recovery amount may be reduced if other countries were to require Apple to pay more taxes. Notwithstanding the appeal that the Government has lodged in the Apple State aid case, Ireland is required to comply with the binding articles of the Commission’s Final Decision and...

Written Answers — Department of Finance: Apple Escrow Account (25 Sep 2018)

Paschal Donohoe: Notwithstanding that the Government profoundly disagrees with the Commission's analysis in the Apple State aid case, the full recovery of the alleged State aid from Apple has now been completed with approximately €14.3 billion deposited into the Escrow Fund. The funds will remain in the Escrow Fund pending a final determination in the European Courts over the validity of the...

Written Answers — Department of Finance: Departmental Correspondence (29 Nov 2017)

Paschal Donohoe: On 30 August 2016, it was announced that the Commission had issued a negative decision in the Apple State Aid case. This concluded the investigation that had been on-going formally since June 2014. Ireland has never accepted the Commission’s analysis in the Apple State aid Decision. However, we have always been clear that the Government is fully committed to ensuring...

Public Accounts Committee: 2011 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Office of Public Works
(23 May 2013)

Paschal Donohoe: No, Mr. McCarthy may have given me thunder. We will see how the next question goes before I make my mind up or others do. To enable us to compare apples with apples because the Comptroller and Auditor General is correct, if I accept the €1.4 billion spend, to what do I compare it?

Written Answers — Department of Finance: State Aid Investigations (30 Nov 2017)

Paschal Donohoe: I am assuming the Deputy is referring to the recovery of the alleged Apple State aid. Ireland has never accepted the Commission’s analysis in the Apple State aid Decision. However, we have always been clear that the Government is fully committed to ensuring that recovery of the alleged Apple State aid takes place without delay and has committed significant resources to ensuring this...

Written Answers — Department of Finance: State Aid Investigations (30 Jan 2018)

Paschal Donohoe: I propose to take Questions Nos. 104 and 167 together. I am assuming the Deputy is referring to the alleged State Aid in the Apple Decision. Ireland has never accepted the Commission’s analysis in the Apple State aid Decision. However, we have always been clear that the Government is fully committed to ensuring that recovery of the alleged Apple State aid takes place without delay and...

Written Answers — Department of Finance: Corporation Tax (21 Jun 2017)

Paschal Donohoe: Notwithstanding the appeal in the Apple State Aid case, the Government is committed to complying with the binding legal obligation the Commission’s Final Decision places on Ireland to ensure that Apple are deprived of the benefit of the alleged aid. These sums will be placed into an escrow fund with the proceeds being released only when there has been a final determination in the...

Written Answers — Department of Finance: State Aid Investigations (16 Jan 2018)

Paschal Donohoe: Notwithstanding the appeal in the Apple State Aid case and the difference in view between Ireland and the Commission on the issue, the Government is committed to complying with the binding legal obligations the Commission’s Final Decision places on Ireland. Apple therefore must be deprived of the benefit of the alleged aid and this involves two actions: - The calculation of the...

Written Answers — Department of Finance: State Aid (11 Apr 2019)

Paschal Donohoe: Notwithstanding that the Government profoundly disagrees with the Commission's analysis in the Apple State aid case, the full recovery of the alleged State aid from Apple has been completed with approximately €14.3 billion deposited into the Escrow Fund. The funds will remain in the Escrow Fund pending a final determination in the European Courts over the validity of the...

Written Answers — Department of Finance: EU Investigations (29 Jun 2017)

Paschal Donohoe: I propose to take Questions Nos. 104 to 106, inclusive, together. Notwithstanding the appeal in the Apple State Aid case, the Government is committed to complying with the binding legal obligations the Commission’s Final Decision places on Ireland. Apple therefore must be deprived of the benefit of the alleged aid. The sums will be placed into an escrow fund with the proceeds...

Written Answers — Department of Finance: State Aid Investigations (30 Jan 2018)

Paschal Donohoe: Notwithstanding the appeal that the Government has lodged in the Apple State Aid case, Ireland is required to comply with the binding articles of the Commission’s Final Decision and to recover the alleged aid from Apple. Irish officials are continuing this work to ensure that the State complies with all our recovery obligations as soon as possible.  The Commission has...

Written Answers — Department of Finance: Corporation Tax Regime (11 Sep 2017)

Paschal Donohoe: I propose to take Questions Nos. 99 and 236 together. Notwithstanding the appeal in the Apple State Aid case and the difference in view between Ireland and the Commission on the issue, the Government is committed to complying with the binding legal obligations the Commission’s Final Decision places on Ireland.  Apple therefore must be deprived of the benefit of the alleged aid...

Written Answers — Department of Finance: EU Investigations (5 Feb 2019)

Paschal Donohoe: Notwithstanding the appeal that the Government has lodged in the Apple State aid case, Ireland is required to comply with the binding articles of the Commission’s Final Decision and to recover the alleged aid from Apple. As such the collection of the alleged State aid has been completed, with the funds having being transferred to an Escrow Fund in which they will be held until the...

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