The EU’s Competition Commissioner, Margrethe Vestager, indicated yesterday that the examination of Apple's tax payments in Ireland is one of the Commission's top priorities. The Commission will be examining Ireland's tax system along with ongoing investigations into arrangements in the Netherlands and Luxembourg.

The Irish investigation could be completed by the end of the second quarter of 2015. Finance Minister Michael Noonan has constantly stated that Apple's tax dealings in Ireland are legal. He has also expressed his belief that the Commission would drop its case against Ireland.

Ms Vestager said the findings published by the International Consortium of Investigative Journalists' (ICIJ) 'LuxLeaks' project, which reported industrial-scale tax avoidance in Luxembourg, will not be examined until the three current investigations have been completed.

The Danish bureaucrat did indicate that the 'LuxLeaks' findings would be considered by the Commission, saying: "We consider the Luxembourg-leaked documents as market information. We will examine it and evaluate whether or not this will lead to the opening of new cases." She also expressed her admiration for the journalistic work carried out by the ICIJ.

The EC president Jean-Claude Juncker was prime minister of Luxembourg for 18 years between 1995 and 2013, and finance minister for six years before that, meaning that he was in charge while the alleged widespread tax avoidance took place. He has said that harmonised tax policies in the EU are the solution to ongoing tax problems.

Margrethe Vestager expressed her support for a common corporate tax base across the EU - an idea that is opposed by Ireland and a number of other states.