There has been no engagement with private law firms in this case. The legal case has been undertaken by the Attorney General's Office who have engaged legal counsel as appropriate.
Notwithstanding an appeal in this case, Ireland is required by law to recover the alleged State aid from the company. This process involves recovering additional tax payments over a ten-year period in accordance with the methodology set out in the Commission's decision.
Pending the outcome of the appeal process, the recovery sums may be placed in a ring-fenced escrow account. William Fry have been engaged by the Department of Finance to advise on the drafting of a potential escrow contract. To date no fees have been paid in relation to this engagement.