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)

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 Commission has said publicly that the recovery amount may be reduced if other countries were to require Apple to pay more taxes. 

The Commission’s Decision does not change the taxing rights in other countries and what the Commission is referring to here forms part of the regular private tax process for any global company, whereby they are responsible for managing their global tax affairs in the various jurisdictions in which they are located.

It is therefore a matter between the company in question and the tax authorities in the various locations where they do business as to whether there are any taxation issues to be addressed and I am not in a position to comment on that engagement due to the necessity to respect taxpayer confidentiality.