Pearse Doherty (Donegal South West, Sinn Fein)
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51. To ask the Minister for Finance when the European Union Commission will publish its findings on its investigation into Ireland's tax arrangements with a company (details supplied); and if he will make a statement on the matter. [12283/15]

Michael Noonan (Limerick City, Fine Gael)
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The Commission have indicated publically that they expect to make their final decision on this issue in the first half of 2015.

While it would not be appropriate to speculate on the outcome at this stage, I remain confident that there was no breach of State aid rules in this case and that the legislative provisions were correctly applied.

After an investigation such as this, the Commission may decide that there is no state aid after a Member State provides the additional information and clarification.

However, in the event that the Commission forms the view that there was state aid, Ireland is entitled to challenge this decision in the European Courts.  As I and my colleagues in Government have already indicated, we will take that course of action, if necessary, to continue to vigorously defend the Irish position.