| Irish Finance Minister Michael Noonan wants to appeal the European Commission decision |
The Republic of Ireland's Cabinet is meeting to discuss the European Commission's decision that Ireland granted undue tax benefits of up to €13bn (£11bn) to Apple.
"Ireland did not give favourable tax treatment to Apple," it added. "Ireland does not do deals with taxpayers. No fine or penalty has been levied against the Irish State.
"This decision has no effect on the 12.5% rate of corporation tax and is not about Ireland's wider corporation tax regime."
Office 'existed on paper'?
The European Commission said Ireland's tax rulings had allowed Apple to pay substantially less tax than other businesses.The Irish system had allowed profits to be attributed to a head office that "only existed on paper", said Margrethe Vestager, the European Commissioner for Competition.