As the Deputy will be aware, the State has recovered the alleged State aid from Apple. The total amount recovered is c €14.3 billion (which is the principal amount and relevant EU interest). The final payment was made in early September 2018. These sums have been placed into an Escrow Fund with the proceeds being released only when there has been a final determination in the European Courts over the validity of the Commission’s Decision.
In its Decision on the Apple State aid case, the Commission provides that the profits subjected to tax in Ireland, for the period covered by the Decision, could be reduced if Apple was required to pay taxes in another jurisdiction in respect of the same profits for this period.
These are known as third country adjustments and are the basis of the €190m figure referred to in the Apple quarterly results. The payment was made based on a request from the company. The making of these adjustments are not dependent on the outcome of the legal proceedings in the European courts. The Commission was engaged in the process.