Generally, you have no obligation to make a statement to Gardaí if requested.
A statement cannot be forced from you. You commit no offence by refusing to make a statement.
Whether or not you make a statement is irrelevant to the decision to compel your appearance in court. If you are required to attend court you will probably receive a witness summons. You must answer a witness summons by attending court. That said, you might not even be called to give evidence.
BTW be careful about the distinction between declining to make a statement and withholding information or evidence from Gardaí in the course of investigations. The latter is actually an offence.