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How the State spent €10m on Apple tax case

Newly released documents outline which legal consultants and advisers got what and when

Apple ultimately lost its court fight over the €13 billion Irish tax bill. Photograph: Paul Hanna/Bloomberg
Apple ultimately lost its court fight over the €13 billion Irish tax bill. Photograph: Paul Hanna/Bloomberg

The Apple tax saga finally came to an end last year, eight years after the European Commission’s initial ruling that the tech giant owed €13 billion in back taxes to Ireland amid talk of special deals going back decades.

When a case with billions at stake stretches out over a number of years, it is inevitable that the fees involved will reach eye-watering levels, and so it has proved in this case.

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The Government forked out more than €10 million to consultants and advisers on the matter and, according to documents obtained by journalist Ken Foxe under freedom of information laws, most of it went to the legal profession.

The documents show law firm William Fry received more than €3.5 million over the course of the case. More than €2 million of that was paid over in 2017 in the year immediately after the commission’s initial finding, with a further €798,046 paid in 2018.

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Numerous barristers also were kept busy. Barry Doherty earned more than €750,000 over the life of the case, from 2013 right up to 2024, while former attorney general Paul Gallagher earned €787,985 in his role as a senior counsel between 2017 and 2024. The documents make clear Mr Gallagher did not receive any remuneration for his involvement in the case as attorney general from June 2020 to December 2022.

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Similarly five judges – Justices Denis McDonald, John Cooke, Maurice Collins, Brian Murray and Suzanne Kingston – were paid close to €1.4 million between them over the years for their work on the case. The documents though make clear these fees did not arise in respect of work done during the period in which the recipients held office as a judge. Of those, Justice McDonald earned €219,824, Justice Cooke €19,205, Justice Collins €671,664, Justice Murray €44,588 and Justice Kingston €423,610.

Paying €10 million in fees to defend a case many would have been happy for the government not to contest on day one may seem like a lot, but when there is €13 billion at stake along with potentially the country’s reputation for attracting foreign direct investment, perhaps it really was worth the State spending so much to make its case.