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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- Spain ×

16. April 2019  |   State Aid Uncovered by Phedon Nicolaides

Spanish Football Clubs Score against the Commission: a) Linked Advantages and Disadvantages Must be Assessed Together b) In Determining the Existence of an Advantage, the Commission Must Explain both what it Takes into Account and what it Ignores
State Aid Blogs - StateAidHub blogpost15 Soccer loans Lexxion Spain EU Commission
State measures which are linked and produce both positive and negative effects, must be considered together to determine whether they confer a net advantage to undertakings. Counter-guarantees must be taken into account to determine the existence of advantage even if they are provisional.   Introduction Member States have in a number of cases tried to defend tax reductions or tax […]
read more
No Comments
12. December 2018  |   State Aid Uncovered by Phedon Nicolaides

The Challenge of Identifying the Reference Tax System: The Spanish Goodwill Case, Again
State Aid Blogs - SAH blog49 Lexxion tax
To determine whether an aid measure is selective, the treatment of the beneficiaries has to be compared to those undertakings which are in a comparable position.   Introduction   On 15 November 2018, the General Court ruled in case T-239/11, Sigma Alimentos Exterior v European Commission.1 Sigma Alimentos Exterior (SAE), a Spanish company, appealed against Commission decision 2011/282 which found that […]
read more
No Comments
15. May 2018  |   State Aid Uncovered by Phedon Nicolaides

Exemption from Taxes that Protect the Environment May not be Selective – Part I
State Aid Blogs - 14.05.18 Part1 Blog19 Spain Regional Tax
Member States have discretion to impose taxes that penalise environmentally harmful activities. Exemption of undertakings whose activities do not harm the environment does not constitute State aid whenever the exempted undertakings are not in a comparable situation.   Application of Article 107(1) to the Asturias tax   In this case, exempted establishments were those with sales area less than 4000m2 or […]
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No Comments
7. July 2015  |   State Aid Uncovered by Phedon Nicolaides

Privatisation by Splitting the Assets
State Aid Blogs - m 12 2
The sale of a public undertaking [privatisation] needs to be preceded by independent valuation and be carried out on the basis of a competitive procedure. Certain guarantees may be provided to prospective buyers, if they could increase the sale price. The break-up of an undertaking and the disposal of the different parts through separate sales should be shown to generate […]
read more
No Comments
4. June 2014  |   State Aid Uncovered by Phedon Nicolaides

The Cost of not Recovering Incompatible Aid
Flag of Spain
The Commission is not obliged to quantify precisely the amount of aid that has to be recovered. The Member State that fails to recover incompatible aid or fails to recover all of it risks legal action against both before national and EU courts. The Commission may initiate infringement proceedings and request the Court of Justice to impose penalties against the failing Member […]
read more
No Comments
3. June 2013  |   State Aid Uncovered by Phedon Nicolaides

Exceptional Circumstances, Natural Disasters, Commercial Risk and Rights of Complainants
tornado
This posting examines several recent measures which do not have a single common theme. However, each measure has unusual elements which should be of interest to State aid professionals. Exceptional circumstances: Commission Decision 2013/197 on aid to Cantiere Navale De Poli (IT)[1] The measure in question concerned State aid that Italy intended to provide to shipyard Cantiere Navale De Poli […]
read more
No Comments

- Spain ×

16. April 2019  |   State Aid Uncovered by Phedon Nicolaides

Spanish Football Clubs Score against the Commission: a) Linked Advantages and Disadvantages Must be Assessed Together b) In Determining the Existence of an Advantage, the Commission Must Explain both what it Takes into Account and what it Ignores
State Aid Blogs - StateAidHub blogpost15 Soccer loans Lexxion Spain EU Commission
State measures which are linked and produce both positive and negative effects, must be considered together to determine whether they confer a net advantage to undertakings. Counter-guarantees must be taken into account to determine the existence of advantage even if they are provisional.   Introduction Member States have in a number of cases tried to defend tax reductions or tax […]
read more
No Comments
12. December 2018  |   State Aid Uncovered by Phedon Nicolaides

The Challenge of Identifying the Reference Tax System: The Spanish Goodwill Case, Again
State Aid Blogs - SAH blog49 Lexxion tax
To determine whether an aid measure is selective, the treatment of the beneficiaries has to be compared to those undertakings which are in a comparable position.   Introduction   On 15 November 2018, the General Court ruled in case T-239/11, Sigma Alimentos Exterior v European Commission.1 Sigma Alimentos Exterior (SAE), a Spanish company, appealed against Commission decision 2011/282 which found that […]
read more
No Comments
15. May 2018  |   State Aid Uncovered by Phedon Nicolaides

Exemption from Taxes that Protect the Environment May not be Selective – Part I
State Aid Blogs - 14.05.18 Part1 Blog19 Spain Regional Tax
Member States have discretion to impose taxes that penalise environmentally harmful activities. Exemption of undertakings whose activities do not harm the environment does not constitute State aid whenever the exempted undertakings are not in a comparable situation.   Application of Article 107(1) to the Asturias tax   In this case, exempted establishments were those with sales area less than 4000m2 or […]
read more
No Comments
7. July 2015  |   State Aid Uncovered by Phedon Nicolaides

Privatisation by Splitting the Assets
State Aid Blogs - m 12 2
The sale of a public undertaking [privatisation] needs to be preceded by independent valuation and be carried out on the basis of a competitive procedure. Certain guarantees may be provided to prospective buyers, if they could increase the sale price. The break-up of an undertaking and the disposal of the different parts through separate sales should be shown to generate […]
read more
No Comments
4. June 2014  |   State Aid Uncovered by Phedon Nicolaides

The Cost of not Recovering Incompatible Aid
Flag of Spain
The Commission is not obliged to quantify precisely the amount of aid that has to be recovered. The Member State that fails to recover incompatible aid or fails to recover all of it risks legal action against both before national and EU courts. The Commission may initiate infringement proceedings and request the Court of Justice to impose penalties against the failing Member […]
read more
No Comments
3. June 2013  |   State Aid Uncovered by Phedon Nicolaides

Exceptional Circumstances, Natural Disasters, Commercial Risk and Rights of Complainants
tornado
This posting examines several recent measures which do not have a single common theme. However, each measure has unusual elements which should be of interest to State aid professionals. Exceptional circumstances: Commission Decision 2013/197 on aid to Cantiere Navale De Poli (IT)[1] The measure in question concerned State aid that Italy intended to provide to shipyard Cantiere Navale De Poli […]
read more
No Comments

- Spain ×

16. April 2019  |   State Aid Uncovered by Phedon Nicolaides

Spanish Football Clubs Score against the Commission: a) Linked Advantages and Disadvantages Must be Assessed Together b) In Determining the Existence of an Advantage, the Commission Must Explain both what it Takes into Account and what it Ignores
State Aid Blogs - StateAidHub blogpost15 Soccer loans Lexxion Spain EU Commission
State measures which are linked and produce both positive and negative effects, must be considered together to determine whether they confer a net advantage to undertakings. Counter-guarantees must be taken into account to determine the existence of advantage even if they are provisional.   Introduction Member States have in a number of cases tried to defend tax reductions or tax […]
read more
No Comments
12. December 2018  |   State Aid Uncovered by Phedon Nicolaides

The Challenge of Identifying the Reference Tax System: The Spanish Goodwill Case, Again
State Aid Blogs - SAH blog49 Lexxion tax
To determine whether an aid measure is selective, the treatment of the beneficiaries has to be compared to those undertakings which are in a comparable position.   Introduction   On 15 November 2018, the General Court ruled in case T-239/11, Sigma Alimentos Exterior v European Commission.1 Sigma Alimentos Exterior (SAE), a Spanish company, appealed against Commission decision 2011/282 which found that […]
read more
No Comments
15. May 2018  |   State Aid Uncovered by Phedon Nicolaides

Exemption from Taxes that Protect the Environment May not be Selective – Part I
State Aid Blogs - 14.05.18 Part1 Blog19 Spain Regional Tax
Member States have discretion to impose taxes that penalise environmentally harmful activities. Exemption of undertakings whose activities do not harm the environment does not constitute State aid whenever the exempted undertakings are not in a comparable situation.   Application of Article 107(1) to the Asturias tax   In this case, exempted establishments were those with sales area less than 4000m2 or […]
read more
No Comments
7. July 2015  |   State Aid Uncovered by Phedon Nicolaides

Privatisation by Splitting the Assets
State Aid Blogs - m 12 2
The sale of a public undertaking [privatisation] needs to be preceded by independent valuation and be carried out on the basis of a competitive procedure. Certain guarantees may be provided to prospective buyers, if they could increase the sale price. The break-up of an undertaking and the disposal of the different parts through separate sales should be shown to generate […]
read more
No Comments
4. June 2014  |   State Aid Uncovered by Phedon Nicolaides

The Cost of not Recovering Incompatible Aid
Flag of Spain
The Commission is not obliged to quantify precisely the amount of aid that has to be recovered. The Member State that fails to recover incompatible aid or fails to recover all of it risks legal action against both before national and EU courts. The Commission may initiate infringement proceedings and request the Court of Justice to impose penalties against the failing Member […]
read more
No Comments
3. June 2013  |   State Aid Uncovered by Phedon Nicolaides

Exceptional Circumstances, Natural Disasters, Commercial Risk and Rights of Complainants
tornado
This posting examines several recent measures which do not have a single common theme. However, each measure has unusual elements which should be of interest to State aid professionals. Exceptional circumstances: Commission Decision 2013/197 on aid to Cantiere Navale De Poli (IT)[1] The measure in question concerned State aid that Italy intended to provide to shipyard Cantiere Navale De Poli […]
read more
No Comments

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