The European Commissioner for Taxation has said he found it strange that Ireland would appeal the Apple ruling, and not take the €13 billion in revenue, considering how badly hurt the country had been by the financial crisis.
But Finance Minister Michael Noonan said he disagrees with the Commissioner.
They were both speaking at the start of today's EU finance ministers meeting in Bratislava.
Pierre Moscovici, who will shortly publish a new proposal for a commons corporate tax base for EU states, said he found Ireland's decision to appeal the Apple ruling strange.
He said a country that had been so badly hurt by the financial crisis could have done with this €13 billion for additional social spending or investment, but he respected Ireland's legal right to appeal the ruling.
Finance Minister Michael Noonan said he did not expect much discussion of the ruling in the formal meetings today and tomorrow - even though tax is a major agenda point - but did expect lots of conversations with colleagues on the matter informally.
Eurozone finance ministers are meeting in Bratislava to discuss new measures to clamp down on tax evasion, particularly by large companies.
They will also have initial talks on a proposal to help countries hit by macroeconomic shocks, a plan criticised by some states as a step towards a fiscal or transfer union.
As ministers gather in the Slovak capital to consider problems with the latest Greek bailout, and the failure of Spain and Portugal to meet their deficit targets, the issue of a centrally-funded European mechanism to help countries that run into severe economic difficulties is back on the table.
A formal commission proposal may arrive in the New Year, but the move is unpopular with states like Germany, Holland and Finland, who do not want their taxpayers' money being used to bail out other countries.
In the wake of the Apple ruling, other plans for a clampdown on tax evasion are gathering more support.
Finance ministers will be joined on Saturday by the head of the OECD to discuss a proposal to make publicly available the activities, profits and taxes paid by multinationals in each of the 28 member states.
With open hostilities between Ireland and the European Commission, whose decision in the Apple case has attracted support from several states, it could be an uncomfortable meeting for Minister for Finance Michael Noonan.
