A €3.6 billion surplus was recorded at the end of January, compared with a €2.3 billion surplus at the same point last year.

Corporation tax receipts are highly concentrated among a small number of large, foreign-owned multinationals, data from the Irish Fiscal Advisory Council shows

The tech giant is appearing before the EU's highest court on Tuesday

The Government took in €5 billion last month, lifting the total corporate receipts so far this year to €21.1 billion, up 56 per cent from the same point last year

Chief economist at the Department of Finance John McCarthy said corporate taxes could reach €22 billion this year