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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- tax measures ×

8. January 2019  |   State Aid Uncovered by Phedon Nicolaides

Justification of a Tax Exemption
State Aid Blogs - StateAidHub blogpost23
Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to the tax exemption.   Introduction   A tax exemption may not constitute state aid if it is justified by reasons which are linked to the nature or general scheme of the tax system. This is what the Court of Justice said on 19 December 2018, […]
read more
No Comments
30. October 2018  |   State Aid Uncovered by Phedon Nicolaides

Tax Inseparably Linked to State Aid
State Aid Blogs - Stateaid Blog43 Tax movie rent
Taxes which are inseparably linked with an aid measure are assessed together with the aid itself.  An increase of the budget of an aid scheme by more than 20% constitutes a change of existing aid that must be notified to the Commission for prior authorisation.   Introduction Taxpayers may not refuse to pay taxes on the grounds that the tax […]
read more
No Comments
11. September 2018  |   State Aid Uncovered by Phedon Nicolaides

Selectivity Can Exist at Different Levels: The Case of the Spanish Tax Lease System
transport ship
A tax measure may be selective in relation to both intermediate and final beneficiaries.  An undertaking may enjoy a selective advantage even if it passes all tax benefits to other parties.   Introduction A measure that is not selective at one level may be selective at another level and a measure that is selective at one level can also be […]
read more
4 Comments
29. May 2018  |   State Aid Uncovered by Phedon Nicolaides

Exemptions from Product-Specific Taxes
State Aid Blogs - SAH Blogpost 21 Product Tax
Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity.   Introduction   In the past two weeks, an article was published in two parts criticising the judgments of the Court of Justice in three cases of […]
read more
No Comments
22. December 2016  |   State Aid Uncovered by Lexxion Publisher

5 most read articles by Phedon Nicolaides in 2016
State Aid Blogs - m 6 2
Questions around selectivity of tax measures, the private creditor test, the new Commission Notice on the Notion of State Aid and many more have moved and shaped this year’s judgments on State aid. See which articles by Prof. Phedon Nicolaides were the most popular ones in 2016. We have also started an exciting new journey of State aid videos on […]
read more
No Comments
15. December 2016  |   Guest State Aid Blog by Dimitrios Kyriazis

Ever wondered how Lexxion Seminars are like? Read this Summary of “State Aid in Tax Measures”
Lexxion Seminar
The following is a summary of the main points that were presented and the issues that were discussed in the seminar on State Aid in Tax Measures that was held by Lexxion in Brussels on 7-8 November 2016. The summary has been prepared for information purposes only and it is not meant to be a precise record of the proceedings […]
read more
No Comments
25. October 2016  |   State Aid Uncovered by Phedon Nicolaides

Belgium’s Alternative Tax Regime for the Diamond Sector
State Aid Blogs - m 13 1
Alternative tax regimes do not provide State aid as long as they raise the amount of tax paid and they are justified by the nature or general scheme of the normal system of taxation.   Introduction During the past three years, the Commission has been pursuing multinational companies that pay too little tax. Its main objection to the tax treatment […]
read more
No Comments
30. August 2016  |   State Aid Uncovered by Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity
State Aid Blogs - m 19 1
This is the second article in a series of three that reviews the Commission’s Notice on the Notion of State Aid.* Last week’s article focused on the concepts of economic activity and state resources.** Next week’s article will conclude with a presentation of the conditions under which trade is affected and competition distorted and an analysis of the application of […]
read more
No Comments
23. February 2016  |   State Aid Uncovered by Phedon Nicolaides

How to Determine the Selectivity of a Tax Measure
State Aid Blogs - m 8 1
A tax exception is normally a selective measure. However, exceptions which are open to all undertakings are not selective, even if they deviate from the standard tax rate or base. Exceptions which are open only to a few undertakings escape from being classified as selective only when the beneficiary undertakings are in a different legal or factual situation than non-beneficiaries. […]
read more
No Comments
11. November 2015  |   Guest State Aid Blog by Dimitrios Kyriazis

Summary of Lexxion Seminar: State aid for Tax Measures on 26-27 October 2015, Brussels
Lexxion Seminar
The following is a summary of the main points that were presented and the issues that were discussed in the seminar on State aid in Tax Measures that was held in Brussels on 26-27 October 2015. The summary has been prepared for information purposes only and it is not meant to be a precise record of the proceedings of the […]
read more
No Comments
Next Page »

- tax measures ×

8. January 2019  |   State Aid Uncovered by Phedon Nicolaides

Justification of a Tax Exemption
State Aid Blogs - StateAidHub blogpost23
Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to the tax exemption.   Introduction   A tax exemption may not constitute state aid if it is justified by reasons which are linked to the nature or general scheme of the tax system. This is what the Court of Justice said on 19 December 2018, […]
read more
No Comments
30. October 2018  |   State Aid Uncovered by Phedon Nicolaides

Tax Inseparably Linked to State Aid
State Aid Blogs - Stateaid Blog43 Tax movie rent
Taxes which are inseparably linked with an aid measure are assessed together with the aid itself.  An increase of the budget of an aid scheme by more than 20% constitutes a change of existing aid that must be notified to the Commission for prior authorisation.   Introduction Taxpayers may not refuse to pay taxes on the grounds that the tax […]
read more
No Comments
11. September 2018  |   State Aid Uncovered by Phedon Nicolaides

Selectivity Can Exist at Different Levels: The Case of the Spanish Tax Lease System
transport ship
A tax measure may be selective in relation to both intermediate and final beneficiaries.  An undertaking may enjoy a selective advantage even if it passes all tax benefits to other parties.   Introduction A measure that is not selective at one level may be selective at another level and a measure that is selective at one level can also be […]
read more
4 Comments
29. May 2018  |   State Aid Uncovered by Phedon Nicolaides

Exemptions from Product-Specific Taxes
State Aid Blogs - SAH Blogpost 21 Product Tax
Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity.   Introduction   In the past two weeks, an article was published in two parts criticising the judgments of the Court of Justice in three cases of […]
read more
No Comments
22. December 2016  |   State Aid Uncovered by Lexxion Publisher

5 most read articles by Phedon Nicolaides in 2016
State Aid Blogs - m 6 2
Questions around selectivity of tax measures, the private creditor test, the new Commission Notice on the Notion of State Aid and many more have moved and shaped this year’s judgments on State aid. See which articles by Prof. Phedon Nicolaides were the most popular ones in 2016. We have also started an exciting new journey of State aid videos on […]
read more
No Comments
15. December 2016  |   Guest State Aid Blog by Dimitrios Kyriazis

Ever wondered how Lexxion Seminars are like? Read this Summary of “State Aid in Tax Measures”
Lexxion Seminar
The following is a summary of the main points that were presented and the issues that were discussed in the seminar on State Aid in Tax Measures that was held by Lexxion in Brussels on 7-8 November 2016. The summary has been prepared for information purposes only and it is not meant to be a precise record of the proceedings […]
read more
No Comments
25. October 2016  |   State Aid Uncovered by Phedon Nicolaides

Belgium’s Alternative Tax Regime for the Diamond Sector
State Aid Blogs - m 13 1
Alternative tax regimes do not provide State aid as long as they raise the amount of tax paid and they are justified by the nature or general scheme of the normal system of taxation.   Introduction During the past three years, the Commission has been pursuing multinational companies that pay too little tax. Its main objection to the tax treatment […]
read more
No Comments
30. August 2016  |   State Aid Uncovered by Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity
State Aid Blogs - m 19 1
This is the second article in a series of three that reviews the Commission’s Notice on the Notion of State Aid.* Last week’s article focused on the concepts of economic activity and state resources.** Next week’s article will conclude with a presentation of the conditions under which trade is affected and competition distorted and an analysis of the application of […]
read more
No Comments
23. February 2016  |   State Aid Uncovered by Phedon Nicolaides

How to Determine the Selectivity of a Tax Measure
State Aid Blogs - m 8 1
A tax exception is normally a selective measure. However, exceptions which are open to all undertakings are not selective, even if they deviate from the standard tax rate or base. Exceptions which are open only to a few undertakings escape from being classified as selective only when the beneficiary undertakings are in a different legal or factual situation than non-beneficiaries. […]
read more
No Comments
11. November 2015  |   Guest State Aid Blog by Dimitrios Kyriazis

Summary of Lexxion Seminar: State aid for Tax Measures on 26-27 October 2015, Brussels
Lexxion Seminar
The following is a summary of the main points that were presented and the issues that were discussed in the seminar on State aid in Tax Measures that was held in Brussels on 26-27 October 2015. The summary has been prepared for information purposes only and it is not meant to be a precise record of the proceedings of the […]
read more
No Comments
Next Page »

- tax measures ×

8. January 2019  |   State Aid Uncovered by Phedon Nicolaides

Justification of a Tax Exemption
State Aid Blogs - StateAidHub blogpost23
Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to the tax exemption.   Introduction   A tax exemption may not constitute state aid if it is justified by reasons which are linked to the nature or general scheme of the tax system. This is what the Court of Justice said on 19 December 2018, […]
read more
No Comments
30. October 2018  |   State Aid Uncovered by Phedon Nicolaides

Tax Inseparably Linked to State Aid
State Aid Blogs - Stateaid Blog43 Tax movie rent
Taxes which are inseparably linked with an aid measure are assessed together with the aid itself.  An increase of the budget of an aid scheme by more than 20% constitutes a change of existing aid that must be notified to the Commission for prior authorisation.   Introduction Taxpayers may not refuse to pay taxes on the grounds that the tax […]
read more
No Comments
11. September 2018  |   State Aid Uncovered by Phedon Nicolaides

Selectivity Can Exist at Different Levels: The Case of the Spanish Tax Lease System
transport ship
A tax measure may be selective in relation to both intermediate and final beneficiaries.  An undertaking may enjoy a selective advantage even if it passes all tax benefits to other parties.   Introduction A measure that is not selective at one level may be selective at another level and a measure that is selective at one level can also be […]
read more
4 Comments
29. May 2018  |   State Aid Uncovered by Phedon Nicolaides

Exemptions from Product-Specific Taxes
State Aid Blogs - SAH Blogpost 21 Product Tax
Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity.   Introduction   In the past two weeks, an article was published in two parts criticising the judgments of the Court of Justice in three cases of […]
read more
No Comments
22. December 2016  |   State Aid Uncovered by Lexxion Publisher

5 most read articles by Phedon Nicolaides in 2016
State Aid Blogs - m 6 2
Questions around selectivity of tax measures, the private creditor test, the new Commission Notice on the Notion of State Aid and many more have moved and shaped this year’s judgments on State aid. See which articles by Prof. Phedon Nicolaides were the most popular ones in 2016. We have also started an exciting new journey of State aid videos on […]
read more
No Comments
15. December 2016  |   Guest State Aid Blog by Dimitrios Kyriazis

Ever wondered how Lexxion Seminars are like? Read this Summary of “State Aid in Tax Measures”
Lexxion Seminar
The following is a summary of the main points that were presented and the issues that were discussed in the seminar on State Aid in Tax Measures that was held by Lexxion in Brussels on 7-8 November 2016. The summary has been prepared for information purposes only and it is not meant to be a precise record of the proceedings […]
read more
No Comments
25. October 2016  |   State Aid Uncovered by Phedon Nicolaides

Belgium’s Alternative Tax Regime for the Diamond Sector
State Aid Blogs - m 13 1
Alternative tax regimes do not provide State aid as long as they raise the amount of tax paid and they are justified by the nature or general scheme of the normal system of taxation.   Introduction During the past three years, the Commission has been pursuing multinational companies that pay too little tax. Its main objection to the tax treatment […]
read more
No Comments
30. August 2016  |   State Aid Uncovered by Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity
State Aid Blogs - m 19 1
This is the second article in a series of three that reviews the Commission’s Notice on the Notion of State Aid.* Last week’s article focused on the concepts of economic activity and state resources.** Next week’s article will conclude with a presentation of the conditions under which trade is affected and competition distorted and an analysis of the application of […]
read more
No Comments
23. February 2016  |   State Aid Uncovered by Phedon Nicolaides

How to Determine the Selectivity of a Tax Measure
State Aid Blogs - m 8 1
A tax exception is normally a selective measure. However, exceptions which are open to all undertakings are not selective, even if they deviate from the standard tax rate or base. Exceptions which are open only to a few undertakings escape from being classified as selective only when the beneficiary undertakings are in a different legal or factual situation than non-beneficiaries. […]
read more
No Comments
11. November 2015  |   Guest State Aid Blog by Dimitrios Kyriazis

Summary of Lexxion Seminar: State aid for Tax Measures on 26-27 October 2015, Brussels
Lexxion Seminar
The following is a summary of the main points that were presented and the issues that were discussed in the seminar on State aid in Tax Measures that was held in Brussels on 26-27 October 2015. The summary has been prepared for information purposes only and it is not meant to be a precise record of the proceedings of the […]
read more
No Comments
Next Page »

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