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.

- imputation ×

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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8. September 2020 | State Aid Uncovered by Phedon Nicolaides

State Control without State Imputability

State Aid Blogs - Postnord

A snapshot of Covid-19 State aid Number of Covid-19 approved measures1, 2 [EU27 + UK, 4 September 2020] 19-15 13-11 9-7 6-4 BE CZ DK IT PL DE FR HU LV NL BG EL FI IE LT LU MT RO SE SK UK AT CY EE ES HR PT SI Source: DG Competition, author’s own calculations 1: Data exclude amendments […]

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16. June 2020 | State Aid Uncovered by Phedon Nicolaides

Direct v Indirect Advantages: The Case of Sardinian Airports

State Aid Blogs - ryanair 2798896 1920

Public funding that flows through intermediaries to third parties also counts as a state resource if the intermediaries carry out instructions by the funding authority. Temporary Framework: Number of approved covid-19 measures, as of 12 June 2020: 154* Legal basis: Article 107(2)(b): 14; Article 107(3)(b): 130; Article 107(3)(c): 14 Three recapitalisation measures have been approved [Finland, Lithuania & Poland]. The […]

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- imputation ×

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

8. September 2020 | State Aid Uncovered by Phedon Nicolaides

State Control without State Imputability

State Aid Blogs - Postnord

A snapshot of Covid-19 State aid Number of Covid-19 approved measures1, 2 [EU27 + UK, 4 September 2020] 19-15 13-11 9-7 6-4 BE CZ DK IT PL DE FR HU LV NL BG EL FI IE LT LU MT RO SE SK UK AT CY EE ES HR PT SI Source: DG Competition, author’s own calculations 1: Data exclude amendments […]

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16. June 2020 | State Aid Uncovered by Phedon Nicolaides

Direct v Indirect Advantages: The Case of Sardinian Airports

State Aid Blogs - ryanair 2798896 1920

Public funding that flows through intermediaries to third parties also counts as a state resource if the intermediaries carry out instructions by the funding authority. Temporary Framework: Number of approved covid-19 measures, as of 12 June 2020: 154* Legal basis: Article 107(2)(b): 14; Article 107(3)(b): 130; Article 107(3)(c): 14 Three recapitalisation measures have been approved [Finland, Lithuania & Poland]. The […]

No Comments

- imputation ×

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

8. September 2020 | State Aid Uncovered by Phedon Nicolaides

State Control without State Imputability

State Aid Blogs - Postnord

A snapshot of Covid-19 State aid Number of Covid-19 approved measures1, 2 [EU27 + UK, 4 September 2020] 19-15 13-11 9-7 6-4 BE CZ DK IT PL DE FR HU LV NL BG EL FI IE LT LU MT RO SE SK UK AT CY EE ES HR PT SI Source: DG Competition, author’s own calculations 1: Data exclude amendments […]

No Comments

16. June 2020 | State Aid Uncovered by Phedon Nicolaides

Direct v Indirect Advantages: The Case of Sardinian Airports

State Aid Blogs - ryanair 2798896 1920

Public funding that flows through intermediaries to third parties also counts as a state resource if the intermediaries carry out instructions by the funding authority. Temporary Framework: Number of approved covid-19 measures, as of 12 June 2020: 154* Legal basis: Article 107(2)(b): 14; Article 107(3)(b): 130; Article 107(3)(c): 14 Three recapitalisation measures have been approved [Finland, Lithuania & Poland]. The […]

No Comments

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