Ireland is to comply with a European Commission order to collect a disputed €13 billion tax bill from the US firm Apple.
The money is now being paid into a blocked "escrow" account, while Ireland appeals the Commission's decision.
The Commission ruled last year that Ireland had given Apple illegal state aid by allowing it to pay an effective one per cent corporation tax.
Ireland was referred to the European Court of Justice after it failed to implement an order to collect the tax.
The Irish government says it profoundly disagrees with the Commission's analysis of the case.