Apple’s tax refund

Sir, – Could the Government not simply accept the €13 billion Apple tax refund and, rather than risk spending it, place it on exhibition?

Then the homeless, the the sick and the disabled and the elderly could traipse by the glass case and wistfully wonder at what might have been.

No doubt a modest charge would be appropriate. – Yours, etc,

EUGENE TANNAM,

READ SOME MORE

Firhouse,

Dublin 24.

Sir, – It should be noted that it has been eight years since a €1 billion fine was imposed on Intel, based on a European Commission decision.

Yet, eight years later, it is still not clear whether the European Commission's decision was lawful. Only last month the EU's Court of Justice held that the matter must again be considered by the EU's General Court ("Intel boosted in eight-year EU fight over ¤1 billion fine," September 6, 2017).

In light of the length of time it takes to find out if a European Commission decision is lawful, it does seem a little unreasonable to require Ireland to collect €13 billion on the basis of a commission decision, when no court has yet ruled on its lawfulness. – Yours, etc,

RONAN FAHY,

Amsterdam,

The Netherlands.