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The European Commission has today issued a negative decision in the Apple State aid case.

Ireland has been instructed by the European Commission to recover up to €13bn of alleged state aid from the company covering a ten year period.
Notwithstanding the negative decision, no fine or penalty has been imposed on the State.

The European Commission has stated that:

This decision does not call into question Ireland's general tax system or its corporate tax rate.

No other companies are subject to this decision by the European Commission.

Ireland's position remains that the full amount of tax was paid in this case and no State aid was provided. Ireland did not give favourable tax treatment to Apple. Ireland does not do deals with taxpayers.

Commenting today Minister Noonan said:

I disagree profoundly with the Commission's decision. Our tax system is founded on the strict application of the law, as enacted by the Oireachtas, without exception.
The decision leaves me with no choice but to seek Cabinet approval to appeal the decision before the European Courts. This is necessary to defend the integrity of our tax system; to provide tax certainty to business; and to challenge the encroachment of EU state aid rules into the sovereign Member State competence of taxation.

It is important that we send a strong message that Ireland remains an attractive and stable location of choice for long-term substantive investment. Apple has been in Ireland since the 1980s and employs thousands of people in Cork. The company has continued to expand its operations in Ireland in recent times.

Read the full press release here.