Peter Burke (Longford-Westmeath, Fine Gael) | Oireachtas source

I thank the Commissioner for attending the committee. First, it is important we point out that Ireland is an active participant in the base erosion and profit shifting project and we have abolished the double Irish and the notion of stateless companies. Therefore, huge efforts have been made under the tax code over the past number of years. If the Government did not appeal the Apple tax case, is it not correct to say the €13 billion would not be available to the Government to spend because Apple itself has appealed the judgment and the moneys would have to be held in escrow during such time as the case is adjudicated on?