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Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Statement of Strategy 2017: Department of Finance (19 Jan 2017)

Gerry Horkan: With regard to Apple, the Department will be at the forefront of the legal challenge to the European Commission state aid ruling with respect to Apple. Commissioner Moscovici will come before the committee next week to discuss the CCCTB and the week after Commissioner Vestager will come before the committee to discuss the Apple ruling. What work has the Department been doing that it is...

Priority Questions: Tax Compliance (30 Jan 2018) See 1 other result from this debate

Pearse Doherty: The European Commission has ruled that Apple owes €13 billion in corporate tax to Ireland on profits earned between 2004 and 2014. However, as pointed out by Seamus Coffey, that might not be the end of the story. When the state aid decision is finally handed down by the courts, they may decide that Apple owes the State more than €13 billion plus interest and penalties and that...

Ceisteanna ó Cheannairí - Leaders' Questions (15 Jul 2020)

Micheál Martin: On the Deputy's opening statement on Apple getting sorted and so on, Apple did not get sorted. Apple is also about workers. Apple has been in Ireland since 1980 and the court decision is that there was no state aid to Apple. This is the essential point that the court decided. Apple now employs 6,000 people throughout the country. This is important. There has been an ongoing view from...

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017)

Seán Fleming: Mr. Hogan has offered up that it is included in Apple's financial statement. He has said Apple has made a commitment in its financial statement to pay the money in 2018. That is actually the most definite statement that has been made by anybody to date. We have never had a definite statement from anyone at Government level or in the Oireachtas. Apple's statement, while it refers to next...

Written Answers — Department of Finance: State Aid Investigations (29 Sep 2016)

Michael Noonan: I propose to take Questions Nos. 87 to 89, inclusive, together. On 30 August 2016, the European Commission issued a negative decision in the Apple State Aid case.  The Government profoundly disagrees with the Commission's analysis in the Apple case and will now challenge the decision before the European Courts.  Dáil Éireann has also passed a motion supporting the...

Written Answers — Department of Finance: State Aid (29 Sep 2016)

Michael Noonan: On 30 August 2016, the European Commission issued a negative decision in the Apple State Aid case.  The Government profoundly disagrees with the Commission's analysis and will now challenge the decision before the European Courts. Ireland did not give favourable tax treatment to Apple.  Ireland does not do deals with taxpayers. No other companies are covered by the European...

Seanad: European Commission Decision on State Aid to Apple: Statements (4 Oct 2016) See 2 other results from this debate

Paul Gavan: I will be very brief. I will not repeat the points my colleagues have made. I have some questions for the Minister. Was a special deal done between the State and Apple? The chief financial executive of Apple said to US politicians: Since the early 1990s the government of Ireland has calculated Apple's taxable income in such a way as to produce an effective rate in the low single digits....

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (8 Nov 2017) See 1 other result from this debate

Richard Boyd Barrett: Everything about the Apple situation, including the changes made in the budget by the former Minister for Finance, Deputy Michael Noonan, in 2014, stinks to high heaven. Frankly, it stretches credibility that this happened at a time when new political forces had come into this Dáil. In 2012 and 2013, Deputy Pearse Doherty and I raised at the then Joint Committee on Finance, Public...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Forthcoming ECOFIN Council: Minister for Finance (16 Jun 2015)

Michael Noonan: The referral of Apple to the appropriate Commissioner, Margrethe Vestager, is because it is a state aid issue rather than a taxation issue. It is an assessment by the Competition Commission that it needed to examine the Apple position, which it is doing. It is a quasi-judicial process. It does not prejudge the position. It has not signalled where it will go. It may find that Ireland has...

Leaders' Questions (20 Sep 2017) See 1 other result from this debate

Noel Grealish: Yes. The Deputy can bring that up on Leaders' Questions the next time. On 23 February 2015, Apple announced to major fanfare its biggest project in Europe to date, a €1.7 billion investment in two data centres to be located in Athenry, Galway, as well as in Denmark. It had plans to create hundreds of local jobs in construction and operations, providing amenities for local schools...

Other Questions: Tax Code (30 Nov 2017)

Richard Boyd Barrett: We are aware that Apple avoided paying €13 billion in tax through the double Irish scheme using Irish registered companies. The Paradise Papers reveal that in 2014 and 2015, changes made by then Minister for Finance, Deputy Michael Noonan, to the intangible assets allowance enabled Apple and almost certainly other companies to continue to avoid billions of euro in tax, using Irish...

Government Appeal of European Commission Decision on State Aid to Apple: Motion (7 Sep 2016) See 18 other results from this debate

Declan Breathnach: ...in accordance with the methodology set out in the Commission’s decision. The recovery sums must be placed in a ring-fenced escrow account. If the appeal is successful, the money will be repaid to Apple but if is unsuccessful and the Commission’s decision is upheld, then the sum will be paid to whoever is deemed by the Commission to be entitled to it. Estimates of how much...

Written Answers — Department of An Taoiseach: Taoiseach's Meetings and Engagements (4 Jul 2018)

Leo Varadkar: I met Tim Cook, Chief Executive of Apple, on 18th June in Dublin. Apple is a major investor in the country, and employs more than 5,000 people in Ireland – mostly in Cork. I regularly meet with companies with a presence in Ireland, and it is right for me to do so. Indeed, during our meeting, Mr. Cook highlighted Apple's continued investment in Ireland, in particular a new extension...

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...

Ceisteanna - Questions: Taoiseach's Meetings and Engagements (10 Jul 2018) See 1 other result from this debate

Leo Varadkar: I propose to take Questions Nos. 4 and 5 together. I met Mr. Tim Cook, chief executive of Apple, on 18 June in Dublin. Apple is a major investor in the country and employs more than 5,000 people in Ireland, mostly in Cork. I regularly meet companies with a presence in Ireland and it is right for me to do so. During our meeting Mr. Cook highlighted Apple's continued investment in...

Leaders' Questions (22 May 2013)

Gerry Adams: Fáilte ar ais, a Cheann Comhairle. Apple's CEO, Mr. Tim Cooke, has told a US Senate investigation that for the past ten years Apple Sales Ireland has paid an average corporation tax rate of just 2%. In 2011 this company paid at a tax rate of just 0.5%. Another company, Apple Operations International, also based here had an income of €30 billion between 2009 and 2012 and,...

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: State Aid Investigations (27 Sep 2016)

Michael Noonan: The Government has authorised me to arrange for annulment proceedings to be brought before the General Court of the European Union in the Apple State case. The Attorney General has been requested to prepare the legal grounds in support of those proceedings and to take all other steps incidental to the conduct of those proceedings. Dáil Eireann has also passed a motion supporting the...

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...

Seanad: Order of Business (8 Nov 2017)

Terry Leyden: Will the Leader invite the Taoiseach to the House to outline the discussions he had with Tim Cook, the boss of Apple, in San Francisco? The situation relating to the proposed €850 million data centre for Athenry is very serious. The project has overcome many planning difficulties in the past two years. The last of these were cleared in the High Court last week. The project should...