Mick Barry (Cork North Central, Anti-Austerity Alliance)
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27. To ask the Minister for Finance if, in view of the European Commission's findings that the State breached EU rules regarding the tax treatment of a company (details supplied), he has identified any other corporations which are based here for tax purposes that may have a similar tax liability; if so, the number of corporations that have been identified and the amount of the liability involved; and if he will make a statement on the matter. [27620/16]

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 in the Apple case and will now challenge the decision before the European Courts.  Dáil Éireann has also passed a motion supporting the Government's decision to appeal the European Commission's decision.

Ireland has a period of two months and 10 days to bring an appeal.  The appeal process may take several years.  Apple also has indicated that it will exercise its right of appeal.  An appeal to the European Courts takes the form of an application to the General Court of the European Union, asking it to annul the decision of the Commission.

Ireland's position remains that the full amount of tax was paid in this case and no State aid was provided.  Ireland did not give favourable tax treatment to Apple.  Ireland does not do deals with taxpayers.

Notwithstanding the negative decision, no fine or penalty has been imposed on the State.

The European Commission has stated that "This decision does not call into question Ireland's general tax system or its corporate tax rate".  No other companies are subject to this decision by the European Commission.

On foot of the Commission's decision, Ireland is required to recover up to €13bn of alleged state aid from the company covering a ten year period.  Notwithstanding the right of appeal, Ireland is legally obliged to recover the alleged state aid from Apple in the interim.  Given that this money may ultimately have to be returned to the company in the event of a successful appeal, the money can be held in escrow until the case has concluded.