I. Introduction On 2 December 2009, the Court of Justice (Grand Chamber) (ECJ)1 handed down its decision in C-89/08P Commission v Ireland and others. The case concerned a decision by the Commission that a series of tax exemptions granted by France, Ireland and Italy to the sole alumina manufacturer in each of those countries constituted new State aid, and was to be recovered. The General Court (CFI) subsequently ruled that the Commission had failed to