David Cullinane (Waterford, Sinn Fein)
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262. To ask the Minister for Finance if all companies subject to tax here, whether resident or non-resident, are in a comparable factual and legal situation as regards the ordinary rules of taxation of corporate profit; and if he will make a statement on the matter. [1101/17]

David Cullinane (Waterford, Sinn Fein)
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263. To ask the Minister for Finance if the corporate tax system does not distinguish between companies which derive their profit from market transactions only, such as non-integrated stand alone companies, and companies which derive their profit through internal dealings between companies of the same corporate group or between parts of the same company, such as integrated companies; and if he will make a statement on the matter. [1102/17]

David Cullinane (Waterford, Sinn Fein)
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264. To ask the Minister for Finance if companies which derive their profit from market transactions only, such as non-integrated stand alone companies, and companies which derive their profit through internal dealings between companies of the same corporate group or between parts of the same company, such as integrated companies, are subject to corporation tax on their taxable profit at the standard corporate tax rate under the ordinary rules of taxation of corporate profit here; and if he will make a statement on the matter. [1103/17]

David Cullinane (Waterford, Sinn Fein)
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265. To ask the Minister for Finance if the territoriality principle obviates the need for the Revenue Commissioners to determine the allocation of assets used, functions performed and risks assumed by a non-resident company through its branch and through the other parts of the company, including intellectual property held by the company as a whole, for the purposes of determining the amount of such source income in line with the arm’s length principle; and if he will make a statement on the matter. [1104/17]

Joan Burton (Dublin West, Labour)
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308. To ask the Minister for Finance when he expects the European Commission to make a final report on the tax affairs of a company (details supplied) here; and if he will make a statement on the matter. [1683/17]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 262 to 265, inclusive, and 308 together.

The Questions involve legal interpretation of matters which are currently before the European Courts.

The European Commission published the Final Decision into the Apple State Aid case in December 2016. This was sent to Ireland at the end of August 2016. 

As I have reiterated previously, Ireland does not accept the Commission's analysis, which is why we have lodged an application with the General Court of the European Union to annul the whole Decision.

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

As this topic is the subject of open legal proceedings, it will not be possible to comment further on the details of the Decision.  This is important to ensure that we do not prejudice our legal case which is before the European Courts.

I have published a summary of our legal arguments which will be heard there, at the following link: