Within two months of receiving the required set of information and documents, the European Commission makes the final decision on the compatibility of the proposed aid with the internal market. If the Commission has serious objections, the Member State may withdraw its aid scheme, correct and re-submit it. If doubts arise concerning the compatibility of the proposed aid with the internal market, the Commission initiates the so-called formal investigation procedure. It then publishes the gathered information in the Official Journal of European Union. Other States and undertakings are then entitled to provide their remarks on the matter, which may or may not be taken into consideration when making the final decision in the case. A negative decision of the Commission may be appealed against to the Court of Justice of the European Union. In Poland the decision on whether to appeal to the Court of Justice of the European Union is made by the Council of Ministers.

The European Commission controls State aid not only before it is granted but also keeps its implementation under review. If aid was granted against the principles of the internal market or it is misused, the Commission may order after a formal investigation procedure, its recovery from the beneficiary, including interest at an appropriate rate fixed by the Commission.

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