The Department of Finance said it “would be extremely disappointing and unnecessary” if the European Commission was to rebuke the Government over the failure to collect a year-old tax bill of as much as €15bn from Apple.

The European Union will not limit how much it seeks to claw back from companies including Apple and Amazon that are ensnared in tax probes if controversial deals with national governments are overturned.

Most of Ireland’s airports would be closed down if new rules being devised by the EU come into force, Ryanair chief executive Michael O’Leary warned.