I propose to take Questions Nos. 262 to 265, inclusive, and 308 together.
The Questions involve legal interpretation of matters which are currently before the European Courts.
The European Commission published the Final Decision into the Apple State Aid case in December 2016. This was sent to Ireland at the end of August 2016.
As I have reiterated previously, Ireland does not accept the Commission's analysis, which is why we have lodged an application with the General Court of the European Union to annul the whole Decision.
Ireland did not give favourable tax treatment to Apple - the full amount of tax was paid in this case and no State aid was provided. Ireland does not do deals with taxpayers.
As this topic is the subject of open legal proceedings, it will not be possible to comment further on the details of the Decision. This is important to ensure that we do not prejudice our legal case which is before the European Courts.
I have published a summary of our legal arguments which will be heard there, at the following link:
http://www.finance.gov.ie/news-centre/press-releases/ireland-publishes-legal-arguments-apple-state-aid-case.