Comfort, or not comfort, that is the question. The legal status and consequences of comfort letters issued by the European Commission in State aid cases

The paper discusses issues not touched upon in legal literature, namely the legal status and consequences of comfort letters issued by the European Commission in State aid cases. The European Commission has exclusive competence to examine the compliance of support provided by Member States to domestic undertakings with State aid rules. Under EU law, the Commission's final position on the State aid character of the assessed measure must take the form of a decision. However, sometimes, the proceedings are concluded not by a decision but by a comfort letter. It presents the final position of the European Commission and, in many cases, ends the procedure. However, the legal character of the Commission's comfort letters may raise doubts. The article explains the concept of comfort letters issued in State aid cases, their legal status, and the consequences they bring to interested parties.