Following a study into the level of enforcement of State aid in the EU Member States (the Enforcement Study), the European Commission (Commission) published, on 25 February 2009, new Guidelines on enforcement before the national courts. The Enforcement Study disclosed that there are relatively few legal challenges taken by competitors for remedies to prevent the grant of legal aid or to seek remedies in the case of illegal granted aid. In the majority of cases, the issue around compliance with the State aid rules is one raised by tax payers as a defence to the recovery of allegedly discriminatory taxes. The revised Guidelines appear to be part of the Commission's strategy to encourage more active enforcement by private parties. The types of remedies which may be available before national courts include action to: prevent payment of unlawful aid; recover unlawful aid and interest; damages for competitors and other third parties; and interim measures.