Mr. Niall Cody:

There is a decision so under state aid rules, and I know the committee had a discussion with the Minister, we are obliged to recover the money having regard to the methodology laid down and we must do the calculations and computations on that. If, ultimately, the European Court of Justice finds that there has been illegal state aid, Ireland will be obliged to recover the money, that is, the equivalent amount of the state aid - the tax. At that stage, it would have been forgone if the European Court of Justice finds that it is forgone, so we will be legally obliged to collect it. In respect of the methodology of collecting it in five years' time, tax assessment and collection of the money, the money will presumably be lodged in an escrow account and will then be available to be set against the tax liability. I know the Belgian authorities in the context of their case looked at putting in specific tax assessment rules regarding an unsuccessful state aid case, or a successful one depending on what one is looking at. That will come to fruition in whatever length of time it takes, be it four or five years or a shorter period of time.