On 1 February 2018, the European Commission decision finding that Poland's retail sales tax constituted illegal State aid was published in the Official Journal of the EU. The Commission found that the progressive nature of the tax would unduly favor certain companies over others, depending on their turnover and size, and therefore constituted illegal state aid. The tax entered into force on 1 September 2016, but has been suspended by Poland as it waits for its challenge of the Commission dec…