Pearse Doherty (Donegal South West, Sinn Fein)
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171. To ask the Minister for Finance if the EU Commission has written to him since March 2011 regarding Ireland's corporation tax. [17494/14]

Michael Noonan (Limerick City, Fine Gael)
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I understand that the Deputy is referring to correspondence from the European Commission regarding state aid enquiries into corporation tax. 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 practices under EU State Aid rules.  Correspondence on this issue has taken place directly between the European Commission and the Revenue Commissioners. Officials in my Department have also been in contact with the European Commission in connection with applications for State Aid approval for Budget initiatives which were announced subject to such approval, such as the Living City initiative, the Employment and Investment Incentive (EII) and the tax scheme for the construction or refurbishment of certain aviation services facilities. The Deputy should also be aware that some sectoral State Aid applications would also have been made by other line Departments.