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...