The Minister for Finance Michael Noonan has told a committee of the European Parliament that the Government will lodge its appeal against the Apple decision in the European Court of Justice tomorrow. 

Mr Noonan made his comments as he addressed the Economic and Monetary Affairs Committee in the European Parliament in Brussels today.

He told MEPs that the Government would lodge its appeal tomorrow.

This is one day ahead of the deadline set following the European Commission's decision to order Apple to pay €13 billion in tax arrears in August. 

"The Government fundamentally disagrees with the European Commission's analysis and the decision left the Government no choice but to take an appeal to the European Courts and this will be submitted tomorrow," he told committee members. 

"In that light, given that the case is subject to ongoing legal proceedings I am somewhat constrained on what I can say further on this," Mr Noonan added.

Mr Noonan said he has been told by the EU Competition Commissioner that there are no further investigations pending against Ireland beyond the Apple case.

Media reports last month suggested that Commissioner Margrethe Vestager would not rule out further investigations into tax arrangements between the Irish authorities and multinationals operating in Ireland.

Mr Noonan said: "The Irish revenue commissioners are very reputable, and Commissioner Vestager has told me that of all the files requested out of Ireland, there is no other case pending other than Apple on a state aid basis.

"Quite a number of files were requested and we've had full cooperation with the Competition authority and we've provided all the data that were requested and all the paperwork that underpinned that.

"That included data from the revenue commissioners that was given to the Competition [directorate] even though I wouldn't have had access to it."

In 2014 the European Commission asked all member states to submit details of tax rulings - sometimes referred to as letters of comfort for multinational companies - following the Luxleaks scandal.

That scandal triggered widespread allegations that global corporations were using elaborate schemes based in Luxembourg to engage in wholesale tax avoidance.

In all, some 1,000 tax rulings were submitted by member states to the Commission.  In Ireland's case details of some 300 tax rulings, agreed between 2010 and 2012, were forwarded to Brussels.

Challenged by Sinn Féin MEP Matt Carthy that Ireland's reputation on taxation was "embarrassing", Mr Noonan said that Ireland had suffered reputational damage, but that it was most unfair. 

He added: "There was no fine against Ireland.  There was no finding of anything improper or illegal against Ireland.

"We don't believe that Apple owed this money in Ireland at all.  We share the OECD view that whatever they owe they owe to the United States and they paid everything that was due to be paid in Ireland.

"They're the biggest corporate tax payer in Ireland, on the profits in Ireland where they have 6,000 people working in Cork city.

"They paid full tax. It was the profits generated elsewhere in the world where they didn't pay tax.

"We stand by the OECD principle: you're liable for tax in the jurisdiction where you create the wealth and where you create profits. You're not liable for tax in jurisdictions where you don't create profits."

Mr Noonan said that there were mis-matches between tax jurisdictions which "clever lawyers" charging high fees were able to exploit.

"That's not our fault," he added.