Paul Murphy (Dublin South West, Anti-Austerity Alliance)
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56. To ask the Minister for Finance his plans to publish the advice from a company (details supplied) that his Department commissioned regarding a case; and if he will make a statement on the matter. [10026/17]

Michael Noonan (Limerick City, Fine Gael)
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The Apple State Aid case is a priority matter for the State.

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 case has involved a significant degree of legal and technical complexity, and additional expertise has been engaged where required.

The Government does not accept the Commission's analysis in the Final Decision which was published in December 2016 and we have lodged an application with the General Court of the European Union to annul the whole Decision.

A summary of our legal arguments has been published and is available on my Department's website.

As this is clearly a legal matter, it will not be possible to comment any further on the detail of the European Commission Decision or the annulment application, or to publish any documents associated with the Commission Decision and the annulment application.