Mr. Derek Moran:

That makes tax forecasting look really easy by comparison. It is going to be several years. We have entered our case, as has Apple.

We are now going through a process where third parties can join on either side. I think that comes to a conclusion quite soon and it will go into the court of first instance. One goes through that process before one ends up in the ECJ. My guess is that it will be three to five years before we come out of that process.