Ireland has presented a united front with Apple in disputing an EU ruling that the company owes the country $17.6 billion in back taxes, and refusing to collect the money from Apple may end up costing Ireland, Bloomberg reports. The European Commission has been pushing Ireland to collect the money, which was supposed to be due at the beginning of the year. Irish authorities are supposed to have collected the money and put it in escrow pending Apple’s appeal, but that hasn’t happened yet as Apple and Ireland negotiate how the money will be invested during the process, which could take as long as five years. But as the process drags on, it’s possible the EU regulators will sue over Ireland’s failure to implement its recovery order and impose a fine on the country.