The Deputy will be aware that on 15 July 2020, the General Court of the European Union annulled the European Commission's State Aid Decision of 30 August 2016 with respect to Apple.
Ireland has always been clear that, based on Irish law, the correct amount of Irish tax was charged to the company and that Ireland did not provide State aid to Apple.
This was the reason that Ireland appealed the Commission Decision and the judgment from the General Court vindicates Ireland’s stance and its decision to seek an annulment of the Decision.
In total, costs of approximately €8.6 million (including VAT) have been incurred across all State parties involved. This includes all legal costs, consultancy fees and other associated costs. These fees have been paid by the Department of Finance, Revenue, NTMA, Central Bank of Ireland, Attorney General's Office and Chief State Solicitor's Office.
The Commission decision in 2016 placed a binding obligation on Ireland to recover the alleged aid. Approximately €4 million of the total costs incurred related to the complex and unprecedented recovery process.
The remaining costs, approximately €4.6 million, were incurred in respect of Ireland’s legal application seeking the annulment of the Commission’s decision.