Pearse Doherty (Donegal, Sinn Fein)
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284. To ask the Minister for Finance the legal costs and other costs to date incurred by his Department in relation to the EU Commission investigation into a company (details supplied) and state aid and any expected further expenses; and if he will make a statement on the matter. [25507/16]

Joan Burton (Dublin West, Labour)
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288. To ask the Minister for Finance the amounts the state has paid for fees and advice regarding a company's tax case (details supplied) and the European Commission; the further professional fees likely to be incurred in respect of most recent ruling and from whom; and if he will make a statement on the matter. [25528/16]

Catherine Murphy (Kildare North, Social Democrats)
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314. To ask the Minister for Finance the total estimated cost in relation to the legal challenge to be mounted in appeal to the ruling of the European Commission regarding a company's tax arrangement with Ireland (details supplied); the way this estimate was arrived at; the cost benefit analysis undertaken regarding costs of the appeal; and if he will make a statement on the matter. [25968/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 284, 288 and 314 together.

The Apple State Aid investigation has been on-going since June 2013, when the Competition Directorate of the European Commission sent their first information request to Ireland.  In June 2014 they announced that they had opened a formal state aid investigation in both Ireland, the Netherlands and Luxembourg.  They later announced a similar investigation into Belgium.

This case is a priority matter for the State and the Irish authorities have engaged fully with the Commission throughout the process.  Detailed and comprehensive responses have been provided to the Commission to demonstrate 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.  This has involved a significant degree of legal and technical complexity, and additional expertise has been engaged where required. 

Over the past three years approximately €1 million has been spent in total.  This includes all legal costs, consultancy fees and other associated costs.  These have been paid by the Department of Finance, the Revenue Commissioners, the Attorney General's Office and the Chief State Solicitor's Office.

As of September 2016, the Commission announced that it has issued a negative decision in the Apple State aid case. The Government disagrees profoundly with the Commission's analysis and will now challenge the Commission's decision before the European Courts. This is necessary to appeal this case to defend the integrity of our tax system; to provide tax certainty to business; and to challenge the encroachment of EU state aid rules into the sovereign Member State competence of taxation.

This is a legal process that could take several more years to conclude.  It is therefore not possible to provide a comprehensive estimate of expected further expenses at this time.  As it is an important issue for the State, the case will continue be appropriately resourced.