[en] The European Commission has recently begun to focus increasingly on
the compatibility of Member States’ tax ruling procedures with EU State aid law. In that
respect, it has ordered the recovery of unlawfully granted advantages through those
procedures. This article examines to what extent the application of EU law principles
of legitimate expectations and legal certainty are to take stock in State aid recovery
proceedings of this particular legal certainty-enhancing and legitimate expectationscreating
tax ruling context. It additionally questions whether recovery in this particular
context should be tailored to the specific national ruling framework having resulted in
the advantage granted in violation of Article 107 TFEU
