Joan Burton (Dublin West, Labour)
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286. To ask the Minister for Finance the discussions, formal and informal, he and his Department had with national and European institutions regarding the tax affairs of a company (details supplied); if he has spoken with the relevant EU Commissioners; if so, the dates, times and subjects of such meetings; if he will publish reports and so on arising from the matters; and if he will make a statement on the matter. [25522/16]

Michael Noonan (Limerick City, Fine Gael)
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On 30 August 2016, it was announced that the Commission had concluded their single investigation in Ireland and had issued a negative decision in the Apple State Aid case. 

The investigation was a priority matter for the State and every piece of information requested that was in the Irish authorities possession was given to the Commission. Over the course of the three year investigation, detailed and comprehensive responses were provided to the Commission 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.  This engagement included meetings both at political and official level, including a meeting between myself and Commissioner Vestager in July 2016.

The Government remains of the view that there was no breach of State Aid rules in this case and that the legislative provisions were correctly applied.  By appealing the Decision the Government is taking the necessary course of action to vigorously defend the Irish position.

Joan Burton (Dublin West, Labour)
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287. To ask the Minister for Finance the grounds on which he proposes to appeal against the recent ruling by the European Commission regarding the tax affairs of a company (details supplied); the engagement between him and his Department and the European Commission since the announcement; and if he will make a statement on the matter. [25525/16]

Michael Noonan (Limerick City, Fine Gael)
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The Government has authorised me to arrange for annulment proceedings to be brought before the General Court of the European Union in the Apple State case.  This is necessary 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.  The Attorney General has been requested to prepare the legal grounds in support of those proceedings and to take all other steps incidental to the conduct of those proceedings.

Dáil Éireann has also passed a motion supporting the Government decision to appeal the European Commission's decision that Ireland provided unlawful State aid to Apple.

Notwithstanding the right of appeal, Ireland is legally obliged to recover the alleged state aid from Apple in the interim.   My officials will be engaging with the Commission over the coming months as part of this recovery process.

Joan Burton (Dublin West, Labour)
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289. To ask the Minister for Finance the estimated amounts of tax payments to Ireland regarding a company's tax case (details supplied) and the European Commission, including any estimated fees and penalties and interest; when they will fall due; if potential escrow arrangements have been identified; and if he will make a statement on the matter. [25529/16]

Alan Farrell (Dublin Fingal, Fine Gael)
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309. To ask the Minister for Finance if he will identify the European Union treaty which requires a company registered in a jurisdiction within the European Union to make payment to a State following a finding of the European Commission; the legal and practical basis upon which the Revenue Commissioners would act to collect payment from a company following such a decision; and if he will make a statement on the matter. [25897/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 289 and 309 together.

On 30 August 2016, the European Commission issued a negative decision in the Apple State Aid case.  

The Government profoundly disagrees with the Commission's analysis and will now challenge the decision before the European Courts. 

Notwithstanding this appeal, Ireland is required by law to recover the alleged State aid from the company.  As the amounts are subject to legal proceedings, the sums may be placed a ring-fenced escrow account, pending the outcome of the European Court process. 

The Commission has said that the recovery amount could total up to €13 billion plus interest.  This sum represents an estimation of what, in the European Commission's view, is the amount of additional tax that would have been paid over the past ten years had Ireland applied the European Commission's methodology. 

The exact amount is to be determined by the Irish authorities on the basis of a technical and detailed calculation which applies the Commission's methodology, as set out in the Final Decision document.  These amounts are also subject to an interest rate, set by the European Commission, calculated in accordance with Chapter V of Regulation (EC) No. 794/2004.  The Commission has asked Ireland to calculate the exact amount and recover it from the company within four months.  

It is important to emphasise that Ireland is not subject to any fine or penalty arising from this Decision.