Michael McGrath (Cork South Central, Fianna Fail)
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39. To ask the Minister for Finance if he will specify the information that has been requested by the European Commission and the information that has been provided by the Department of Finance and the Revenue Commissioners in relation to the ongoing preliminary review by the European Commission regarding Ireland's treatment of certain multinational companies for corporation tax purposes; the number of multinational companies operating here in respect of whom information has been sought by the European authorities; if the companies concerned have been formally notified that information pertaining to them has been supplied to the European Commission; and if he will make a statement on the matter. [10642/14]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy is aware, the Competition Directorate of the European Commission is currently conducting a review of corporate tax ruling procedures in various EU Member States in order to assess such practice under EU State Aid rules.  

What is involved at this stage is a preliminary gathering and examination of information on the part of the Commission for the purposes of getting an overview of the different tax ruling procedures in various Member States. I should add that this is not a formal EU State Aid investigation nor is it an enquiry that is specific to any one Member State.  

Ireland is fully co-operating with the Commission in this exercise. The Commission has requested information on Revenue s administrative practice in relation to the provision of advance opinions, as well as details of the type of opinions provided to companies. Revenue has provided the information sought by the Commission as required under EU law.  

As the communication with the Commission are part of a confidential process which is at a preliminary stage, I am not in a position to give details on what has been provided, other than to say that it includes general information on Revenue's administrative procedures and practice in providing advance opinions, as well as specific details in relation to advance opinions provided to individual companies.  

Individual companies have not been notified, but this position will be kept under review and, when and where necessary, companies may be notified as appropriate.