Written answers
Tuesday, 17 January 2017
Department of Finance
State Aid Investigations
Joan Burton (Dublin West, Labour)
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68. To ask the Minister for Finance the contact he has had with fellow EU colleagues regarding a tax case (details supplied). [39936/16]
Michael Noonan (Limerick City, Fine Gael)
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On 30 August 2016, it was announced that the Commission had issued a negative decision in the Apple State Aid case.
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.
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.
I have updated fellow EU 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 appeal.
Eamon Ryan (Dublin Bay South, Green Party)
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70. To ask the Minister for Finance if he will provide an update on a tax case (details supplied); and if he will make a statement on the matter. [1722/17]
Michael Noonan (Limerick City, Fine Gael)
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The European Commission published the Final Decision into the Apple State Aid case in December 2016. This had been 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.
Notwithstanding our appeal, Ireland is obliged to comply with the binding Articles of the Final Decision. This requires that Ireland ensures that Apple is deprived of the benefit of the alleged aid.
Work has been on-going to ensure that the State complies with all our obligations as soon as possible and the Commission have confirmed that they are satisfied with Ireland's progress on this issue to date.
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