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Joint Oireachtas Committee on Climate Action: Impact on Carbon Budgets of Trend Towards Heavier and Larger Vehicles: Discussion (26 Sep 2023)

Alan Farrell: ...- as I think it was Mr. Nix - about the EU's capacity to regulate out certain design choices car companies are making. To look at consumer electronics, for instance, there is the largest player, Apple, with its Apple lightning charger. Apple is now marketing it with its brand new phone as a brilliant idea it came up with when in fact it was the EU that regulated to remove the lightning...

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

Alan Farrell: I have five quick questions on Apple, and then I will move on to other issues. To Mr. Hogan's knowledge, are rules set out for this sort of scenario in terms of the investment protocols?

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

Alan Farrell: ...or external overview to ensure that Mr. Cody, as chairman of the Revenue Commissioners, is happy that all tax codes in this jurisdiction have been complied with in respect of clients such as Apple?

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

Alan Farrell: Has Apple, for instance, stated anything about where the proceeds of the investment might go? Has it laid a claim on it? Has Mr. Hogan had that discussion?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts (13 Oct 2016)

Alan Farrell: ...Comptroller and Auditor General are competent authorities in the field of taxation. Would Mr. Cody confirm to the committee that he has a view that in respect of its findings against the State and Apple there is a question as regards the Commission's competence in respect of taxation in this jurisdiction?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts (13 Oct 2016)

Alan Farrell: ...of a public limited company, that is, those of a multinational firm. I am not being flippant about it, but are Revenue officials literally picking up the phone to Tim Cook and asking him for Apple's global accounts so that Revenue can make up a notional figure to comply with the request of the Commission?

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

Alan Farrell: ...the Dáil to debate this matter. I fully support the Government's decision to appeal the European Commission findings, which have unjustly accused the Government of providing unlawful state aid to Apple. The setting of taxation levels is a matter of national sovereignty and it is the duty of the Government and, indeed, the Oireachtas to pass it. The Commission has no authority...