Mr. John O'Callaghan:

No, I would say that perhaps 10% of the cases involved relate to individuals. Many of the cases we have relate to large amounts of tax and complex VAT arguments. I dealt with a case over a period of three days last week in respect of which a claim for a VAT refund of €2 million was submitted. Again, there are barristers involved on both sides and many different European laws came into play.