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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Guest State Aid Blog ×

17. September 2024  |   State Aid Uncovered by Phedon Nicolaides

Although Member States Are Free to Determine their Tax Systems, they Must still Conform with State Aid Rules
State Aid Blogs - State Aid Uncovered photos 11
Introduction On 10 September 2024, the Court of Justice [CJEU] delivered its much anticipated judgment, in case C-465/20 P, Commission v Ireland & Apple. It ruled that Ireland had granted incompatible State aid to Apple through preferential tax rulings.[1] The judgment was the result of an appeal by the Commission against the judgment of the General Court in case T-778/16, Ireland […]
read more
No Comments
30. August 2024  |   State Aid Uncovered by Phedon Nicolaides

A State-Owned Company Acts as a Private Investor – Part II
State Aid Blogs - State Aid Uncovered photos 9
Part II: Advantage The Commission, first, explained that the “(80) intervention must be considered as a whole, considering the purpose and timing of the various stages in which AMCO’s intervention is to be made, within the context and contents of the second arrangement proposal. Whether or not a transaction is in line with market conditions must be established through a […]
read more
No Comments
27. August 2024  |   State Aid Uncovered by Phedon Nicolaides

A State-Owned Company Acts as a Private Investor
State Aid Blogs - State Aid Uncovered photos 8
Introduction When a party to a financial transaction is a company that is owned and controlled by the state, it is difficult to determine whether the transaction is free of State aid. This is because it is not easy to prove that the state had no influence over the decision of the company to carry out that transaction. The Commission […]
read more
No Comments
6. August 2024  |   State Aid Uncovered by Phedon Nicolaides

The Existence of State Aid Must Be Proven on the Basis of Credible Evidence
State Aid Blogs - State Aid Uncovered photos 5
Introduction This article reviews two cases in which courts found that it had not been proven that all of the criteria of Article 107(1) TFEU had been satisfied. Case I: Not being able to prove that the measure is attributed to a decision of the state With decision 2024/2033, published in OJ L, 29 July 2024, the Commission corrected its […]
read more
No Comments
2. July 2024  |   State Aid Uncovered by Phedon Nicolaides

Green Energy Certificates
State Aid Blogs - State Aid Uncovered photos 3
Introduction Certificates that confirm that an undertaking has bought a certain amount of electricity from renewable sources do not normally involve State aid because they are not traded. However, when they are tradeable and are granted by a public authority for free or for a fee that falls below their market value, they normally involve State aid as they confer […]
read more
No Comments
18. June 2024  |   State Aid Uncovered by Phedon Nicolaides

Obligations Imposed by the State Cannot Justify Tax Exemptions
State Aid Blogs - State Aid Uncovered photos 18
Introduction Over the past decade or so, the European Commission has found that multiple port operators have benefitted from State aid in the form of tax exemptions. This aid was in all cases found to be incompatible with the internal market, despite the claims of the port operators that the state had imposed on the public service obligations or that […]
read more
No Comments
4. June 2024  |   State Aid Uncovered by Phedon Nicolaides

Special Tax Treatment for a Major Infrastructure Project
State Aid Blogs - State Aid Uncovered photos 16
Introduction In April 2013, the Commission received a complaint alleging that State aid had been granted to the Oresund fixed link. The link is a major transport infrastructure project consisting of a bridge, an artificial island and tunnels between Denmark and Sweden. In October 2014, the Commission concluded that the public funding of the hinterland road and rail connections was […]
read more
No Comments
7. May 2024  |   State Aid Uncovered by Phedon Nicolaides

Public Procurement and State Aid
State Aid Blogs - State Aid Uncovered photos 2
Introduction A faulty public procurement procedure or the use of discriminatory selection criteria can confer an advantage on the chosen undertaking that may constitute an advantage in the meaning of Article 107(1) TFEU. The result will be infringement of both public procurement rules and State aid rules. A recent Commission decision, SA.47650, is instructive on how Member States should design […]
read more
No Comments
23. April 2024  |   State Aid Uncovered by Phedon Nicolaides

Pricing of Access to Infrastructure for the Treatment of Waste Water
State Aid Blogs - State Aid Uncovered photos 10
Introduction It is not unusual for EU courts to refer to the Commission’s 2016 Notice on the Notion of State Aid as a means of shedding light to the more obscure aspects of that notion. What is very unusual is for EU courts to treat the Notice as if it has the same status as the guidelines that bind the […]
read more
No Comments
9. April 2024  |   State Aid Uncovered by Phedon Nicolaides

An Innovative Risk-Sharing Tool for the Support of an LNG Terminal
State Aid Blogs - State Aid Uncovered photos 8
Introduction The Commission, in decision SA.102163, authorised State aid for the construction of a terminal for liquefied natural gas [LNG] in Brunsbüttel, Germany.1 The project consists of an LNG import, storage and distribution facility with annual capacity of about 10 billion m3. The project is carried out by the German LNG Terminal GmbH [GLNG] which has three shareholders: the Dutch […]
read more
No Comments
Next Page »

Guest State Aid Blog ×

17. September 2024  |   State Aid Uncovered by Phedon Nicolaides

Although Member States Are Free to Determine their Tax Systems, they Must still Conform with State Aid Rules
State Aid Blogs - State Aid Uncovered photos 11
Introduction On 10 September 2024, the Court of Justice [CJEU] delivered its much anticipated judgment, in case C-465/20 P, Commission v Ireland & Apple. It ruled that Ireland had granted incompatible State aid to Apple through preferential tax rulings.[1] The judgment was the result of an appeal by the Commission against the judgment of the General Court in case T-778/16, Ireland […]
read more
No Comments
30. August 2024  |   State Aid Uncovered by Phedon Nicolaides

A State-Owned Company Acts as a Private Investor – Part II
State Aid Blogs - State Aid Uncovered photos 9
Part II: Advantage The Commission, first, explained that the “(80) intervention must be considered as a whole, considering the purpose and timing of the various stages in which AMCO’s intervention is to be made, within the context and contents of the second arrangement proposal. Whether or not a transaction is in line with market conditions must be established through a […]
read more
No Comments
27. August 2024  |   State Aid Uncovered by Phedon Nicolaides

A State-Owned Company Acts as a Private Investor
State Aid Blogs - State Aid Uncovered photos 8
Introduction When a party to a financial transaction is a company that is owned and controlled by the state, it is difficult to determine whether the transaction is free of State aid. This is because it is not easy to prove that the state had no influence over the decision of the company to carry out that transaction. The Commission […]
read more
No Comments
6. August 2024  |   State Aid Uncovered by Phedon Nicolaides

The Existence of State Aid Must Be Proven on the Basis of Credible Evidence
State Aid Blogs - State Aid Uncovered photos 5
Introduction This article reviews two cases in which courts found that it had not been proven that all of the criteria of Article 107(1) TFEU had been satisfied. Case I: Not being able to prove that the measure is attributed to a decision of the state With decision 2024/2033, published in OJ L, 29 July 2024, the Commission corrected its […]
read more
No Comments
2. July 2024  |   State Aid Uncovered by Phedon Nicolaides

Green Energy Certificates
State Aid Blogs - State Aid Uncovered photos 3
Introduction Certificates that confirm that an undertaking has bought a certain amount of electricity from renewable sources do not normally involve State aid because they are not traded. However, when they are tradeable and are granted by a public authority for free or for a fee that falls below their market value, they normally involve State aid as they confer […]
read more
No Comments
18. June 2024  |   State Aid Uncovered by Phedon Nicolaides

Obligations Imposed by the State Cannot Justify Tax Exemptions
State Aid Blogs - State Aid Uncovered photos 18
Introduction Over the past decade or so, the European Commission has found that multiple port operators have benefitted from State aid in the form of tax exemptions. This aid was in all cases found to be incompatible with the internal market, despite the claims of the port operators that the state had imposed on the public service obligations or that […]
read more
No Comments
4. June 2024  |   State Aid Uncovered by Phedon Nicolaides

Special Tax Treatment for a Major Infrastructure Project
State Aid Blogs - State Aid Uncovered photos 16
Introduction In April 2013, the Commission received a complaint alleging that State aid had been granted to the Oresund fixed link. The link is a major transport infrastructure project consisting of a bridge, an artificial island and tunnels between Denmark and Sweden. In October 2014, the Commission concluded that the public funding of the hinterland road and rail connections was […]
read more
No Comments
7. May 2024  |   State Aid Uncovered by Phedon Nicolaides

Public Procurement and State Aid
State Aid Blogs - State Aid Uncovered photos 2
Introduction A faulty public procurement procedure or the use of discriminatory selection criteria can confer an advantage on the chosen undertaking that may constitute an advantage in the meaning of Article 107(1) TFEU. The result will be infringement of both public procurement rules and State aid rules. A recent Commission decision, SA.47650, is instructive on how Member States should design […]
read more
No Comments
23. April 2024  |   State Aid Uncovered by Phedon Nicolaides

Pricing of Access to Infrastructure for the Treatment of Waste Water
State Aid Blogs - State Aid Uncovered photos 10
Introduction It is not unusual for EU courts to refer to the Commission’s 2016 Notice on the Notion of State Aid as a means of shedding light to the more obscure aspects of that notion. What is very unusual is for EU courts to treat the Notice as if it has the same status as the guidelines that bind the […]
read more
No Comments
9. April 2024  |   State Aid Uncovered by Phedon Nicolaides

An Innovative Risk-Sharing Tool for the Support of an LNG Terminal
State Aid Blogs - State Aid Uncovered photos 8
Introduction The Commission, in decision SA.102163, authorised State aid for the construction of a terminal for liquefied natural gas [LNG] in Brunsbüttel, Germany.1 The project consists of an LNG import, storage and distribution facility with annual capacity of about 10 billion m3. The project is carried out by the German LNG Terminal GmbH [GLNG] which has three shareholders: the Dutch […]
read more
No Comments
Next Page »

Guest State Aid Blog ×

17. September 2024  |   State Aid Uncovered by Phedon Nicolaides

Although Member States Are Free to Determine their Tax Systems, they Must still Conform with State Aid Rules
State Aid Blogs - State Aid Uncovered photos 11
Introduction On 10 September 2024, the Court of Justice [CJEU] delivered its much anticipated judgment, in case C-465/20 P, Commission v Ireland & Apple. It ruled that Ireland had granted incompatible State aid to Apple through preferential tax rulings.[1] The judgment was the result of an appeal by the Commission against the judgment of the General Court in case T-778/16, Ireland […]
read more
No Comments
30. August 2024  |   State Aid Uncovered by Phedon Nicolaides

A State-Owned Company Acts as a Private Investor – Part II
State Aid Blogs - State Aid Uncovered photos 9
Part II: Advantage The Commission, first, explained that the “(80) intervention must be considered as a whole, considering the purpose and timing of the various stages in which AMCO’s intervention is to be made, within the context and contents of the second arrangement proposal. Whether or not a transaction is in line with market conditions must be established through a […]
read more
No Comments
27. August 2024  |   State Aid Uncovered by Phedon Nicolaides

A State-Owned Company Acts as a Private Investor
State Aid Blogs - State Aid Uncovered photos 8
Introduction When a party to a financial transaction is a company that is owned and controlled by the state, it is difficult to determine whether the transaction is free of State aid. This is because it is not easy to prove that the state had no influence over the decision of the company to carry out that transaction. The Commission […]
read more
No Comments
6. August 2024  |   State Aid Uncovered by Phedon Nicolaides

The Existence of State Aid Must Be Proven on the Basis of Credible Evidence
State Aid Blogs - State Aid Uncovered photos 5
Introduction This article reviews two cases in which courts found that it had not been proven that all of the criteria of Article 107(1) TFEU had been satisfied. Case I: Not being able to prove that the measure is attributed to a decision of the state With decision 2024/2033, published in OJ L, 29 July 2024, the Commission corrected its […]
read more
No Comments
2. July 2024  |   State Aid Uncovered by Phedon Nicolaides

Green Energy Certificates
State Aid Blogs - State Aid Uncovered photos 3
Introduction Certificates that confirm that an undertaking has bought a certain amount of electricity from renewable sources do not normally involve State aid because they are not traded. However, when they are tradeable and are granted by a public authority for free or for a fee that falls below their market value, they normally involve State aid as they confer […]
read more
No Comments
18. June 2024  |   State Aid Uncovered by Phedon Nicolaides

Obligations Imposed by the State Cannot Justify Tax Exemptions
State Aid Blogs - State Aid Uncovered photos 18
Introduction Over the past decade or so, the European Commission has found that multiple port operators have benefitted from State aid in the form of tax exemptions. This aid was in all cases found to be incompatible with the internal market, despite the claims of the port operators that the state had imposed on the public service obligations or that […]
read more
No Comments
4. June 2024  |   State Aid Uncovered by Phedon Nicolaides

Special Tax Treatment for a Major Infrastructure Project
State Aid Blogs - State Aid Uncovered photos 16
Introduction In April 2013, the Commission received a complaint alleging that State aid had been granted to the Oresund fixed link. The link is a major transport infrastructure project consisting of a bridge, an artificial island and tunnels between Denmark and Sweden. In October 2014, the Commission concluded that the public funding of the hinterland road and rail connections was […]
read more
No Comments
7. May 2024  |   State Aid Uncovered by Phedon Nicolaides

Public Procurement and State Aid
State Aid Blogs - State Aid Uncovered photos 2
Introduction A faulty public procurement procedure or the use of discriminatory selection criteria can confer an advantage on the chosen undertaking that may constitute an advantage in the meaning of Article 107(1) TFEU. The result will be infringement of both public procurement rules and State aid rules. A recent Commission decision, SA.47650, is instructive on how Member States should design […]
read more
No Comments
23. April 2024  |   State Aid Uncovered by Phedon Nicolaides

Pricing of Access to Infrastructure for the Treatment of Waste Water
State Aid Blogs - State Aid Uncovered photos 10
Introduction It is not unusual for EU courts to refer to the Commission’s 2016 Notice on the Notion of State Aid as a means of shedding light to the more obscure aspects of that notion. What is very unusual is for EU courts to treat the Notice as if it has the same status as the guidelines that bind the […]
read more
No Comments
9. April 2024  |   State Aid Uncovered by Phedon Nicolaides

An Innovative Risk-Sharing Tool for the Support of an LNG Terminal
State Aid Blogs - State Aid Uncovered photos 8
Introduction The Commission, in decision SA.102163, authorised State aid for the construction of a terminal for liquefied natural gas [LNG] in Brunsbüttel, Germany.1 The project consists of an LNG import, storage and distribution facility with annual capacity of about 10 billion m3. The project is carried out by the German LNG Terminal GmbH [GLNG] which has three shareholders: the Dutch […]
read more
No Comments
Next Page »

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