The European Commission published the Final Decision into the Apple State Aid case in December 2016. This document was sent to Ireland at the end of August 2016.
Ireland does not accept the Commission's analysis, which is why we have lodged an application with the General Court of the European Union to annul the whole Decision.
Notwithstanding our appeal, Ireland is obliged to comply with the binding Articles of the Final Decision. This requires that Ireland ensures that Apple is deprived of the benefit of the alleged aid.
As Commissioner Vestager confirmed publically on her visit to Dublin in January 2017, the Commission are satisfied with Ireland's progress to date on recovery. Work will continue to ensure that the State complies with all our obligations as soon as possible.