The European Commissioner for Competition, Margrethe Vestager came before the Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach last month where she defended the Commission’s State Aid ruling against Ireland in the Apple case. The debate continued on Thursday when the Minister for Finance and the Chairman of the Revenue Commissioners presented to the Committee.

The Minister for Finance in his opening statement said that “it is simply untrue that Ireland provided favourable treatment to Apple. The Chairman of the Revenue Commissioners has stated emphatically that:

• there was no departure from the applicable Irish tax law by Revenue;
• there was no preference shown in applying that law; and
• the full tax due was paid in accordance with the law.”

He also described the Commission’s decision against Ireland in this matter as an encroachment of sovereignty in the area of tax, by extending competition rules into the tax area to an unprecedented and unjustified extent.