On 4 October 2017, the European Commission announced its decision to refer Ireland to the ECJ over its failure to recover up to €13bn, plus interest, from Apple.

For our earlier commentary on the Commission’s finding that Ireland had granted illegal state aid to Apple, see here.

The strict deadline for Ireland to implement the Commission’s original finding was 3 January 2017. In the Commission’s view, Ireland has failed to make sufficient progress in recovering the amount. The appeals against the Commission’s findings brought by both Ireland and Apple do not “stop the clock” as far as the required recovery is concerned.

The Commission press release can be viewed here.