The European Commission has just published the full details of its ruling that Apple owes Ireland €13bn in back taxes.
It sets out the arguments which led to its allegation that Ireland granted the tech giant undue benefits which are illegal under EU state aid rules.
Late, last night a statement from the Department of Finance refuted any claims of a special deal, and went on to accuse the EU commission of misinterpreting Irish tax laws.
The European Commission has published its full judgement that Apple enjoyed State aid in the country.
The paper reads: "At this stage, the Commission considers that the measure at issue appears to constitute a reduction of charges that should normally be borne by the entities concerned in the course of their business, and should therefore be considered as operating aid.
"According to the Commission practice, such aid cannot be considered compatible with the internal market in that it does not facilitate the development of certain activities or of certain economic areas, nor are the incentives in question limited in time, digressive or proportionate to what is necessary to remedy to a specific economic handicap of the areas concerned."