Court of Justice 18 July 2013, C‑272/12 P (European Commission v Ireland and Others.)

OPINION OF ADVOCATE GENERAL BOT delivered on 18 July 2013 ( 1 ) Case C‑272/12 P European CommissionvIreland,French Republic, Italian Republic, Eurallumina SpA, Aughinish Alumina Ltd ‛Appeal — State aid — Imputability of the contested measure — Exemption from excise duty — Mineral oils — Relationship between tax harmonisation and the monitoring of State aid — Principle of legal certainty —