Coillte Teoranta was established under the Forestry Act 1988. Section 9(1) of the Forestry Act 1988 provides that "The Minister, after consultation with the Minister for Finance, shall cause a private company conforming to the conditions laid down in this Act to be formed and registered under the Companies Acts." Coillte Teoranta was accordingly formed and is, therefore, a private company under Irish legislation.
The EU statement mentioned by the Deputy refers to a judgment of the EU Court of Justice in relation to the payment of afforestation premium. In its judgment, and for the purposes of the particular EU legislation concerned, the court took the view that Coillte should be construed as a public undertaking.