Michael McGrath (Cork South Central, Fianna Fail)
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255. To ask the Minister for Finance the position regarding the formal investigation being undertaken by the European Commission into Ireland's corporation tax arrangements with a company (details supplied); if the Irish authorities have co-operated fully with the investigation; when he expects the investigation to be concluded; and if he will make a statement on the matter. [33164/15]

Joe Higgins (Dublin West, Socialist Party)
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276. To ask the Minister for Finance his views on reports (details supplied) that the Government intends to appeal the decision of the European Courts of Justice in relation to the low effective tax rate paid by the Apple corporation. [33288/15]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 255 and 276 together.

Last year, the Competition Directorate of the European Commission announced their intention to open formal state aid investigations into tax rulings provided to a number of companies in various Member States of the European Union. 

This announcement is part of a much wider review of tax ruling practice that is currently being undertaken by the European Commission and earlier this year the Commission announced that it was broadening its enquiries to include all Member States.  

As the Commission have acknowledged, Ireland has co-operated fully with the process to date and we will continue to do so.

The timeline for the Commission to make a final decision is not set in stone  but I would like to emphasise that, while the Commission has opened a formal investigation in relation to one particular case involving Ireland, it has not made a final determination in the matter.  Ireland provided a detailed and comprehensive response to the Commission investigation demonstrating that the appropriate amount of Irish tax was charged in accordance with the relevant legislation, that no selective advantage was given and that there was no state aid.

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

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.