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...