Ms Margrethe Vestager:

In any state aid case, it is for the member state to do the final calculation. In the decisions, we provide a methodology as to how to do it but it is for the member state to do the fine tuning and to get every detail of the calculation right.

It is for the member state to recover unpaid taxes due to national legislation. It is for the member state to do that. We usually give a deadline of four months to do the recovery. In a case like this, of course, we acknowledge that it may require more consideration because there is a very large sum to be recovered. We have been working with the Irish Government, and I see progress in the case, which of course we appreciate. Progress is happening, which is why we have taken note that we have passed the deadline but are making no fuss about it because things are progressing.

The details of the escrow accounts, since it is all through national legislation, I will leave to the Minister for Finance.