Michael Noonan has launched a new attack on the European Commission over the Apple tax ruling - saying it is driven by a mixture of "law and politics".
The finance minister has also accused the European Commission of contradicting itself over the issue of whether other countries can share in the €13bn payment.
He confirmed this morning that the money hasn’t yet been paid over, despite the deadline for payment falling a month ago.
But he is arguing that if other countries are entitled to a share, that means they too must be guilty of illegal state aid.
"If a country goes to pursue a claim that they were entitled to part of the €13bn, well aren’t they opening themselves up to a similar state aid inquiry?
"if they didn’t collect the appropriate amount of tax from Apple in their jurisdiction isn’t that the very essence of state aid?"