Ireland has never accepted the Commission’s analysis in the Apple State aid Decision.
However, we have always been clear that the Government is fully committed to ensuring that recovery of the alleged Apple State aid takes place without delay and has committed significant resources to ensuring this is achieved as quickly as possible whilst ensuring that the interests of the Irish taxpayer are adequately protected.
In this regard, Irish officials and experts have been engaged in intensive work to ensure that the State complies with all its recovery obligations as soon as possible, and have been in constant contact with the European Commission and Apple on all aspects of this process for over a year.
Ireland has made significant progress on this complex issue and is close to the establishment of an escrow fund in compliance with all relevant Irish constitutional and European Union law.
Finally, the Government profoundly disagrees with the European Commission’s analysis in the Apple State aid case. As this is the subject of open legal proceedings, it will not be possible to comment further in this regard.