Speaking to Irish members of the economic and monetary affairs committee during a hearing on competition policy, Vestager said: ‘We have no problem with the 12.5% corporate tax rate in Ireland.’

However, the commissioner went on to say: ‘But we want to be sure that tax rulings are not being used to grant selective advantages to companies through the backdoor,’ referring to the recent EU ruling that Ireland had granted illegal state aid in a tax deal that resulted in a minimal tax bill for Apple.

As a result of the EU’s decision on the Irish tax ruling, Apple is required to repay €13bn (£11bn) in taxes to Ireland, a move which both the multinational and the Irish government have opposed.

Talking to Irish MEPs, Vestager acknowledged that it is inconvenient to have to ask something back from someone that was given to them, but said ‘this is something you have to live with’.

Asked about the Irish appeal to the European Court of Justice, she said: ‘They will make the case and then we know.’

Vestager also reported that EU regulators who are conducting a long-running investigation into whether Google is abusing its dominant market position for comparison shopping and advertising have not extended their scrutiny to Google’s tax deals with national authorities across Europe.

In an interview with Reuters, she said: ‘So far, no, we have nothing formal on that one.’

She said she had not received any formal complaint from the Scottish National Party about Google’s UK tax arrangements, although the party had sent a letter h in January to the European Commission concerning Google’s £130m back tax deal with HMRC.