Micheál Martin (Cork South Central, Fianna Fail)
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143. To ask the Minister for Finance if the recent EU Commission ruling on a company (details supplied) was discussed at the informal Council meeting or at any bilaterals that he had; and if he will make a statement on the matter. [26797/16]

Michael Noonan (Limerick City, Fine Gael)
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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. 

Member States have legal standing to intervene in all cases that go before the European courts and do so from time-to-time if it is considered that the case raises points of relevance for their country.

It is the view of the Government that our appeal 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. 

At the informal ECOFIN meeting in Bratislava earlier this month, I updated fellow Finance Ministers on the case from an Irish perspective.

If other Member States found that the issues we are raising are of relevance for their tax system, I would welcome their support for the Irish position.