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Government Appeal of European Commission Decision on State Aid to Apple: Motion (7 Sep 2016)

Willie Penrose: ...of speeches made by people pontificating about their understanding of the implications of the recent Commissioner for Competition's decision on state aid purportedly afforded by the Irish State to Apple plc. I am inclined to review this issue as a lawyer looking at same from first principles, in terms of its efficacy from a legal perspective and its overall legality but we are hamstrung...

Spring Economic Statement (Resumed) (30 Apr 2015)

Willie Penrose: ...the 11% universal social charge rate imposed on the self-employed, particularly as they are not entitled to the same level of benefits as those on lower USC rates. Given the outrage over the low corporation tax paid by Apple and other multinational companies, it is worth noting the 11% USC rate paid by the self-employed earning more than €100,000 is the same as the percentage of...

Finance Bill 2014: Second Stage (Resumed) (5 Nov 2014)

Willie Penrose: ...to be imposed on the self-employed, particularly as they are not entitled to the same level of benefits as those people on lower rates. Given the outrage about the low levels of corporation tax paid by Apple and other multinational companies, it is worth noting that the 11% rate paid by a self-employed person earning more than €100,000 is approximately the same as the percentage of...

Social Welfare Bill 2006: Committee and Remaining Stages (13 Dec 2006)

Willie Penrose: ...ensure the programme achieves its objectives and targets. This means the programme provides a good return for the moneys spent, which should be of some solace to the Minister. However, oranges, apples and other fruit should be included in the meals programme to ensure improved health and nutrition for young children. Issues such as food and nutrition are interlinked with other poverty...

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