The EU's economics commissioner says he's surprised Ireland is appealing the Apple Tax ruling.
Pierre Muscovici says it's a "strange decision" that a country which has suffered like Ireland would turn down a 13 billion euro payment.
He was speaking as Eurozone finance ministers gathered in Slovakia to discuss new proposals to clamp down on corporate tax avoidance.
Commissioner Muscovici says Ireland could have put that money to good use:
Michael Noonan has played down the comments, saying they are merely the case of a European Commissioner defending a Commission decision.
He has meanwhile also said it could be eight months before the full 130-page report is released to the public.
But he's insisted Ireland is not "dragging its heels" - and it's up to Brussels to release the report:
