The Recovery Obligation and the Protection of Legitimate Expectations: The Spanish Experience

  • Juan Salvador PastorizaEmail author
Part of the MPI Studies in Tax Law and Public Finance book series (MPISTUD, volume 6)


The obligation to recover illegal and incompatible State aid, even though it is a basic principle of the system for controlling State aid, is not absolute. For example, this obligation would be overridden in cases involving protection of the general principles of EU law, legitimate expectations or legal certainty. This chapter, after examining the EU’s practice in applying these principles, will look at two recent examples of State aid cases in Spain in relation to this issue, one of which concerned financial goodwill and the other, the Spanish tax lease. Finally, some observations will be made about the recent legislative developments in Spain with respect to the recovery of fiscal State aid.


Advocate General Commission Decision Legal Certainty Legitimate Expectation Legal Uncertainty 
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Copyright information

© Springer-Verlag Berlin Heidelberg 2016

Authors and Affiliations

  1. 1.GarriguesMadridSpain
  2. 2.GarriguesBrusselsBelgium

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