Notwithstanding the appeal in the Apple State aid case and the difference in view between Ireland and the Commission on the issue, the Government has always stated that it is fully committed to complying with the binding legal obligations the Commission’s Final Decision places on Ireland.
As the Deputy will know, the State has now recovered the alleged State aid from Apple. The total amount recovered is approximately €14.3 billion, this is the principal amount and relevant EU interest. 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.
The arrangements in the Escrow Framework Deed include the agreement that all claims of ownership and access to this money is suspended until the European Courts have concluded proceedings that the Government and Apple have brought. In general terms, all income and expenses, including any gains or losses, will accrue to the Escrow Fund.
Annual accounts for the Escrow Fund are compiled and audited by the Office of the Comptroller and Auditor General. The latest publicly available set of accounts are for 2018 and show that as at 31 December 2018, the financial assets held in the Escrow fund amounted to €14.271 billion.
The full report is available here https://www.audit.gov.ie/en/Find-Report/Publications/2019/2018-Annual-Report-Chapter-20-Ireland-Apple-Escrow-Fund.pdf