Yes. The problem was not about the tax level, nor the inter-state competition. The problem was that it was _not_ a free and fair competition. The tax deal was

Yes. The problem was not about the tax level, nor the inter-state competition. The problem was that it was _not_ a free and fair competition. The tax deal was not offered to all companies. Ireland secretly did this to only select companies, and it therefore crossed the threshold into [secret and illegal] state aid.