State Aid Law Blog

State Aid Uncovered Blog

In Lexxion’s State Aid Uncovered blog, Prof. Phedon Nicolaides publishes weekly critical analyses of recent State aid judgments and decisions. Each post presents the key points of a court judgment or EU Commission decision, places it in the context of similar case law or practice, assesses the underlying reasoning and highlights any inconsistencies or contradictions.

Guest contributions from other State aid experts will also be published on the blog at irregular intervals to complement the content of the blog posts.

proportionality ×

18. August 2026 | by Phedon Nicolaides

Deviations from the EU’s VAT Rules May Constitute State Aid

State Aid Blogs - VAT State Aid Uncovered photos website

Executive Summary: Exemptions mandated by the VAT Directive do not constitute state aid because they cannot be imputed to Member States. Exemptions which are wider than those mandated by the VAT Directive are imputed to Member States and may constitute state aid. An exemption from output VAT confers a selective advantage even if input VAT cannot be deducted by undertakings. […]

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17. March 2020 | State Aid Uncovered by Phedon Nicolaides

Has an Economic Myth Become a Legal Fact? The Case of Turnover Taxes

State Aid Blogs - Turnover

Progressive turnover taxes are not contrary to the freedom of establishment or the right of equal treatment. Introduction Recent cases involving “turnover” taxes have sparked a debate in the literature and on the conference circuit not only because they raise novel issues but also because of their implications for other taxes which are being mooted by European governments. As Advocate-General […]

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19. December 2017 | State Aid Uncovered by Phedon Nicolaides

Sport and Trade

State Aid Blogs - m 2 2

State aid has a purely local impact when i) the beneficiaries supply goods or services to a limited area within a Member State, ii) they are unlikely to attract customers from other Member States and iii) there is no inducement for cross-border investment or establishment. Introduction The article this week continues with the theme of affectation of trade that […]

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proportionality ×

18. August 2026 | by Phedon Nicolaides

Deviations from the EU’s VAT Rules May Constitute State Aid

State Aid Blogs - VAT State Aid Uncovered photos website

Executive Summary: Exemptions mandated by the VAT Directive do not constitute state aid because they cannot be imputed to Member States. Exemptions which are wider than those mandated by the VAT Directive are imputed to Member States and may constitute state aid. An exemption from output VAT confers a selective advantage even if input VAT cannot be deducted by undertakings. […]

No Comments

17. March 2020 | State Aid Uncovered by Phedon Nicolaides

Has an Economic Myth Become a Legal Fact? The Case of Turnover Taxes

State Aid Blogs - Turnover

Progressive turnover taxes are not contrary to the freedom of establishment or the right of equal treatment. Introduction Recent cases involving “turnover” taxes have sparked a debate in the literature and on the conference circuit not only because they raise novel issues but also because of their implications for other taxes which are being mooted by European governments. As Advocate-General […]

No Comments

19. December 2017 | State Aid Uncovered by Phedon Nicolaides

Sport and Trade

State Aid Blogs - m 2 2

State aid has a purely local impact when i) the beneficiaries supply goods or services to a limited area within a Member State, ii) they are unlikely to attract customers from other Member States and iii) there is no inducement for cross-border investment or establishment. Introduction The article this week continues with the theme of affectation of trade that […]

No Comments

proportionality ×

18. August 2026 | by Phedon Nicolaides

Deviations from the EU’s VAT Rules May Constitute State Aid

State Aid Blogs - VAT State Aid Uncovered photos website

Executive Summary: Exemptions mandated by the VAT Directive do not constitute state aid because they cannot be imputed to Member States. Exemptions which are wider than those mandated by the VAT Directive are imputed to Member States and may constitute state aid. An exemption from output VAT confers a selective advantage even if input VAT cannot be deducted by undertakings. […]

No Comments

17. March 2020 | State Aid Uncovered by Phedon Nicolaides

Has an Economic Myth Become a Legal Fact? The Case of Turnover Taxes

State Aid Blogs - Turnover

Progressive turnover taxes are not contrary to the freedom of establishment or the right of equal treatment. Introduction Recent cases involving “turnover” taxes have sparked a debate in the literature and on the conference circuit not only because they raise novel issues but also because of their implications for other taxes which are being mooted by European governments. As Advocate-General […]

No Comments

19. December 2017 | State Aid Uncovered by Phedon Nicolaides

Sport and Trade

State Aid Blogs - m 2 2

State aid has a purely local impact when i) the beneficiaries supply goods or services to a limited area within a Member State, ii) they are unlikely to attract customers from other Member States and iii) there is no inducement for cross-border investment or establishment. Introduction The article this week continues with the theme of affectation of trade that […]

No Comments

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