142. Deputy Pearse Doherty asked the Minister for Finance the implications of the European Commission’s recent ruling that a company (details supplied) has to pay €250 million to Luxembourg having received illegal tax benefits from Luxembourg, in terms of state aid from Ireland to a company in view of its taxation arrangements with the State and the parallels between Luxembourg and Ireland regarding companies. (Question 48850/17 asked on 21 Nov 2017 - State Aid Investigations)

Minister for Finance (Deputy Paschal Donohoe): The European Commission recently concluded that a tax ruling given by Luxembourg to Amazon constituted an illegal State aid amounting to approximately €250 million. This announcement is part of a wider investigation by the European Commission encompassing tax rulings in all 28 Member States which has been ongoing since 2014.   
As the final Commission Decision has not yet been published, it is not possible to provide any further comment in this reg...

143. Deputy Pearse Doherty asked the Minister for Finance if the EU Commission has informally or formally requested information on Irish tax schemes for the purposes of state aid rules or specific tax relationships with companies; the details of such requests; and if he will make a statement on the matter. (Question 48851/17 asked on 21 Nov 2017 - State Aid Investigations)

Minister for Finance (Deputy Paschal Donohoe): The European Commission has been gathering information from all 28 EU Member States on tax rulings since 2014 and it has examined over 1,000 rulings across EU Member States.
I understand that the European Commission issues information requests to Member States on an ongoing basis. 
Ireland has always cooperated with such requests and will continue to do so. It is not appropriate for me to comment on the nature of any such requests, as such enquirie...

201. Deputy Pearse Doherty asked the Minister for Finance if other countries have made claims to the moneys awarded to the State as a result of a court ruling (details supplied); and if he will make a statement on the matter. (Question 45964/17 asked on 07 Nov 2017 - State Aid Investigations)

Minister for Finance (Deputy Paschal Donohoe): Notwithstanding the appeal that the Government has lodged in the Apple State Aid case, Ireland is required to comply with the binding articles of the Commission’s Final Decision and to recover the alleged aid from Apple. Irish officials are continuing this work to ensure that the State complies with all our recovery obligations. 
To clarify for the Deputy, no court ruling has yet been made in respect of the Apple State Aid case. However, the Commis...

272. Deputy Pearse Doherty asked the Minister for Finance when the transfer of money from a company (details supplied), as per the EU state aid ruling, to an escrow account will take place; and if he will make a statement on the matter. (Question 1178/17 asked on 17 Jan 2017 - State Aid Investigations)

Minister for Finance Deputy Michael Noonan: I propose to take Questions Nos. 75, 272 to 274, inclusive, and 334 together.
 Notwithstanding our appeal in the Apple State Aid case, 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.
This involves two actions:
1. The calculation of the amount of aid
2. The process by which Apple are denied this amount of money
The amount is to be ...

273. Deputy Pearse Doherty asked the Minister for Finance the way in which the amount to be transferred from a company (details supplied) to an escrow account, as per the EU state aid ruling, will be calculated; and if he will make a statement on the matter. (Question 1179/17 asked on 17 Jan 2017 - State Aid Investigations)

Minister for Finance Deputy Michael Noonan: I propose to take Questions Nos. 75, 272 to 274, inclusive, and 334 together.
 Notwithstanding our appeal in the Apple State Aid case, 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.
This involves two actions:
1. The calculation of the amount of aid
2. The process by which Apple are denied this amount of money
The amount is to be ...

274. Deputy Pearse Doherty asked the Minister for Finance the amount to be transferred from a company (details supplied) to an escrow account, as per the EU state aid ruling; and if he will make a statement on the matter. (Question 1180/17 asked on 17 Jan 2017 - State Aid Investigations)

Minister for Finance Deputy Michael Noonan: I propose to take Questions Nos. 75, 272 to 274, inclusive, and 334 together.
 Notwithstanding our appeal in the Apple State Aid case, 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.
This involves two actions:
1. The calculation of the amount of aid
2. The process by which Apple are denied this amount of money
The amount is to be ...

334. Deputy Pearse Doherty asked the Minister for Finance the total amount of interest that will be applied by the State in relation to the European Commission’s state aid penalty judgment against a company (details supplied); and if he will make a statement on the matter. (Question 1931/17 asked on 17 Jan 2017 - State Aid Investigations)

Minister for Finance Deputy Michael Noonan: I propose to take Questions Nos. 75, 272 to 274, inclusive, and 334 together.
 Notwithstanding our appeal in the Apple State Aid case, 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.
This involves two actions:
1. The calculation of the amount of aid
2. The process by which Apple are denied this amount of money
The amount is to be ...

153. Deputy Pearse Doherty asked the Minister for Finance the number of opinions the Government has sought from the European Commission on taxation matters in the past ten years; and the result of that process in each case. (Question 26537/16 asked on 27 Sep 2016 - State Aid Investigations)

Minister for Finance (Deputy Michael Noonan): I understand that the Deputy has clarified to my Department that this question relates only to State Aid opinions.
I am informed by the EU Commission that the list below contains all notified (procedure N) Irish cases which were registered in the last 10 years, and which concern tax related State Aid measures. Applications for some of these cases would have been progressed by other Government departments.
I would also point out that my officials wou...

284. Deputy Pearse Doherty asked the Minister for Finance the legal costs and other costs to date incurred by his Department in relation to the EU Commission investigation into a company (details supplied) and state aid and any expected further expenses; and if he will make a statement on the matter. (Question 25507/16 asked on 16 Sep 2016 - State Aid Investigations)

Minister for Finance (Deputy Michael Noonan): I propose to take Questions Nos. 284, 288 and 314 together.
The Apple State Aid investigation has been on-going since June 2013, when the Competition Directorate of the European Commission sent their first information request to Ireland.  In June 2014 they announced that they had opened a formal state aid investigation in both Ireland, the Netherlands and Luxembourg.  They later announced a similar investigation into Belgium. 
This case is a priority...

136. Deputy Pearse Doherty asked the Minister for Finance if he will seek the repayment of tax owed if the European Union Commission finds that Ireland and Apple were engaged in arrangements that amount to State aid or in a scheme to lower the tax liability for Apple in contravention of European Union rules. (Question 32859/15 asked on 29 Sep 2015 - State Aid Investigations)

Minister for Finance (Deputy Michael Noonan): Last year, the Competition Directorate of the European Commission announced their intention to open formal state aid investigations into tax rulings provided to a number of companies in various Member States of the European Union. 
This announcement is part of a much wider review of tax ruling practice that is currently being undertaken by the European Commission and earlier this year the Commission announced that it was broadening its enquiries to i...