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.

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- C-831/21 P ×

15. July 2025  |   State Aid Uncovered by Phedon Nicolaides

Deductions from the Tax Base Are not Necessarily Selective
State Aid Blogs - State Aid Uncovered photos 59
Introduction Member States may design their tax system as they wish, as long as they conform with State aid rules. Tax systems do not only contain taxes but also exceptions from taxes or tax bases. Exceptions that apply to any tax payer are not selective in the meaning of Article 107(1) TFEU. For example, deduction from taxable income of the […]
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- C-831/21 P ×

15. July 2025  |   State Aid Uncovered by Phedon Nicolaides

Deductions from the Tax Base Are not Necessarily Selective
State Aid Blogs - State Aid Uncovered photos 59
Introduction Member States may design their tax system as they wish, as long as they conform with State aid rules. Tax systems do not only contain taxes but also exceptions from taxes or tax bases. Exceptions that apply to any tax payer are not selective in the meaning of Article 107(1) TFEU. For example, deduction from taxable income of the […]
read more
No Comments

- C-831/21 P ×

15. July 2025  |   State Aid Uncovered by Phedon Nicolaides

Deductions from the Tax Base Are not Necessarily Selective
State Aid Blogs - State Aid Uncovered photos 59
Introduction Member States may design their tax system as they wish, as long as they conform with State aid rules. Tax systems do not only contain taxes but also exceptions from taxes or tax bases. Exceptions that apply to any tax payer are not selective in the meaning of Article 107(1) TFEU. For example, deduction from taxable income of the […]
read more
No Comments

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