126. Deputy Patricia Ryan asked the Minister for Finance with regard to the €13 billion tax funds (details supplied), the reasoning process behind this Government's decision to appeal the European Court decision; how this decision was deemed to be in the interest of the public good, where €10 million of taxpayers money was expended which could have been used to greater effect and greater public good elsewhere; and if he will make a statement on the matter. [38223/24]

There were important matters of principle that drove the Government's decision to seek an annulment of the European Commission's 2016 State aid Decision. These remain valid, despite the final judgment reconfirming this Commission’s Decision. While Ireland of course accepts and is implementing the Court of Justice of the European Union's judgment, it was important that Ireland defended its own tax regime and the legal principle of national tax sovereignty. The assessment of the importance of protecting the actions of Revenue and the operation of the Irish system remain as valid now as at the start of the process. I would also note that the Government engaged with a range of legal and taxation experts both before taking the case, and while the case was progressing, and the consistent position was that there were clear arguments to be made in favour of Ireland’s position.

It is also the case that this litigation was going to proceed whether Ireland directly requested the annulment of the Decision or not. Taking the case to the European courts allowed Ireland to present its arguments to the Court and demonstrate our support for our own tax regime.