Recovering unlawful advantages in the context of EU State aid tax ruling investigations

My paper analysed the recent tax ruling State aid decisions (to the extent that their content is publicly known) and the potential recovery issues they will generate. Looking at this from the point of view of EU law, my presentation outlined how EU principles of legal certainty and the protection of legitimate expectations may limit the scope of tax ruling recoveries, prior to concluding that in practice, those principles may not offer any limit at all.