Mr. Brian Keegan:

That is a conclusion that one would have to draw and that is why, in the European treaties, there is a very clear distinction made between what the Commission can do on fiscal matters, and tax matters specifically, and what it can do on state aid matters. One of the contentions right the way along, in terms of the arguments against the Commission and in terms of the practicalities, is that this is state aid going beyond its normal boundaries. We are quite used to state aid rules influencing the construction of Irish law and to getting Irish law pre-cleared under those rules. This is state aid impinging on an administrative decision by an arm of the State and that is unprecedented.