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 ×

2. June 2016  |   Guest State Aid Blog by Erika Ellyne

Frucona Revisited: Confusing EDF and Placing the Burden of Proof Where it Belongs
computer kayboard
We are happy to welcome Erika Ellyne on the State Aid Blog today. She is a lawyer at Van Bael & Bellis law firm where she works on EU competition law matters. Previously she was a researcher at the VUB University and the LSTS research center, where she is still an affiliate. Today she gives her insights on the Frucona […]
read more
No Comments
29. December 2014  |   State Aid Uncovered by Phedon Nicolaides

Another Measure that Cannot Be Justified by the Logic of the Tax System
airplanes on the airport
The granting of a tax exception is often found to constitute State aid. But the non-levying of a tax may also fall within the scope of Article 107(1). Competitors have more rights when the Commission does not open the formal investigation procedure.   IntroductionOn 25 November 2014, the Court of Justice, in case T-512/11, Ryanair v European Commission, annulled Commission […]
read more
No Comments
23. December 2014  |   State Aid Uncovered by Phedon Nicolaides

An Important Project of Common European Interest
State Aid Blogs - An Important Project of Common European Interest
Infrastructure projects which are economic in nature are subject to State aid scrutiny regardless of their importance. However, public funding of transport networks which are open to all users does not constitute State aid. Introduction State aid approval of important projects of common European interest is very rare. The joint Commission decisions SA.36558 and SA.38371 [Denmark] and SA.36662 [Sweden] concerning the […]
read more
No Comments
9. December 2014  |   State Aid Uncovered by Phedon Nicolaides

A Surprising Interpretation of the Concept of Selectivity
State Aid Blogs - A Surprising Interpretation of the Concept of Selectivity
Tax measures are selective when they constitute an exception or deviation from the normal or common system of taxation. In addition, the exception must be open only to a pre-defined category of undertakings. IntroductionOften, the decisive element in whether a tax measure constitutes State aid is the existence of selectivity. On 7 November 2014, the General Court ruled on two […]
read more
No Comments
27. November 2014  |   Guest State Aid Blog by Juan Jorge Piernas Lopez

Tax Rulings and State Aid: Now or Never
apple fiat starbucks
This comment looks at the Commission’s decisions to open in-depth investigations into the tax treatment of Apple, Starbucks and Fiat Finance and Trade by Ireland, The Netherlands and Luxembourg.   The European Commission has recently opened three in-depth investigations under Article 108(2) TFEU concerning tax rulings in Ireland, The Netherlands and Luxembourg with regard to the corporate income tax to be paid by Apple, Starbucks […]
read more
No Comments
11. November 2014  |   State Aid Uncovered by Phedon Nicolaides

Reduction of Property Taxes and Electricity Tariffs
calculator
Relief from property tax is State aid even when the user of the property is involved in defence contracts. Providing cheaper electricity to a few manufacturers cannot be considered to be an appropriate measure for regional development. Introduction This article summarises several judgments which were delivered in October 2014. They concern a tax exemption in Spain and reduction of electricity […]
read more
No Comments
23. August 2013  |   State Aid Uncovered by Phedon Nicolaides

Selectivity and Administrative Discretion
computer keyboard
On 18 July 2013, in case C-6/12, the Court of Justice of the European Union rendered a judgment on an interesting aspect of the concept of selectivity.[1] The judgment concerned a request for preliminary ruling in a dispute between “P Oy”, a Finnish company, and Finnish tax authorities. The tax authorities refused to allow P Oy to deduct losses incurred in […]
read more
No Comments
9. May 2013  |   State Aid Uncovered by Phedon Nicolaides

Taxes and Tax Reductions on Air Travel: Selectivity and Compatibility
airplanes on the runway
This posting examines an Irish and a German measure concerning reduction in passenger taxes. As to be expected, an important issue for both measures was whether the reduction was selective or not. The analysis of the Commission does not really break new ground. What is more instructive with these two cases is the range and ingenuity of the arguments advanced […]
read more
No Comments
1. May 2013  |   State Aid Uncovered by Phedon Nicolaides

Fiscal Leveraging: Donations and State Aid for Culture and Sports
runners on the track
Introduction In this blog I examine primarily a Dutch measure that supports cultural institutions by providing tax incentives to individuals and corporations to make donations to those institutions. This is an unusual construction because the direct beneficiaries are different from the indirect beneficiaries which, however, are the main targets of the measure. This construction has been used rather extensively in […]
read more
No Comments
« Previous Page

- tax ×

2. June 2016  |   Guest State Aid Blog by Erika Ellyne

Frucona Revisited: Confusing EDF and Placing the Burden of Proof Where it Belongs
computer kayboard
We are happy to welcome Erika Ellyne on the State Aid Blog today. She is a lawyer at Van Bael & Bellis law firm where she works on EU competition law matters. Previously she was a researcher at the VUB University and the LSTS research center, where she is still an affiliate. Today she gives her insights on the Frucona […]
read more
No Comments
29. December 2014  |   State Aid Uncovered by Phedon Nicolaides

Another Measure that Cannot Be Justified by the Logic of the Tax System
airplanes on the airport
The granting of a tax exception is often found to constitute State aid. But the non-levying of a tax may also fall within the scope of Article 107(1). Competitors have more rights when the Commission does not open the formal investigation procedure.   IntroductionOn 25 November 2014, the Court of Justice, in case T-512/11, Ryanair v European Commission, annulled Commission […]
read more
No Comments
23. December 2014  |   State Aid Uncovered by Phedon Nicolaides

An Important Project of Common European Interest
State Aid Blogs - An Important Project of Common European Interest
Infrastructure projects which are economic in nature are subject to State aid scrutiny regardless of their importance. However, public funding of transport networks which are open to all users does not constitute State aid. Introduction State aid approval of important projects of common European interest is very rare. The joint Commission decisions SA.36558 and SA.38371 [Denmark] and SA.36662 [Sweden] concerning the […]
read more
No Comments
9. December 2014  |   State Aid Uncovered by Phedon Nicolaides

A Surprising Interpretation of the Concept of Selectivity
State Aid Blogs - A Surprising Interpretation of the Concept of Selectivity
Tax measures are selective when they constitute an exception or deviation from the normal or common system of taxation. In addition, the exception must be open only to a pre-defined category of undertakings. IntroductionOften, the decisive element in whether a tax measure constitutes State aid is the existence of selectivity. On 7 November 2014, the General Court ruled on two […]
read more
No Comments
27. November 2014  |   Guest State Aid Blog by Juan Jorge Piernas Lopez

Tax Rulings and State Aid: Now or Never
apple fiat starbucks
This comment looks at the Commission’s decisions to open in-depth investigations into the tax treatment of Apple, Starbucks and Fiat Finance and Trade by Ireland, The Netherlands and Luxembourg.   The European Commission has recently opened three in-depth investigations under Article 108(2) TFEU concerning tax rulings in Ireland, The Netherlands and Luxembourg with regard to the corporate income tax to be paid by Apple, Starbucks […]
read more
No Comments
11. November 2014  |   State Aid Uncovered by Phedon Nicolaides

Reduction of Property Taxes and Electricity Tariffs
calculator
Relief from property tax is State aid even when the user of the property is involved in defence contracts. Providing cheaper electricity to a few manufacturers cannot be considered to be an appropriate measure for regional development. Introduction This article summarises several judgments which were delivered in October 2014. They concern a tax exemption in Spain and reduction of electricity […]
read more
No Comments
23. August 2013  |   State Aid Uncovered by Phedon Nicolaides

Selectivity and Administrative Discretion
computer keyboard
On 18 July 2013, in case C-6/12, the Court of Justice of the European Union rendered a judgment on an interesting aspect of the concept of selectivity.[1] The judgment concerned a request for preliminary ruling in a dispute between “P Oy”, a Finnish company, and Finnish tax authorities. The tax authorities refused to allow P Oy to deduct losses incurred in […]
read more
No Comments
9. May 2013  |   State Aid Uncovered by Phedon Nicolaides

Taxes and Tax Reductions on Air Travel: Selectivity and Compatibility
airplanes on the runway
This posting examines an Irish and a German measure concerning reduction in passenger taxes. As to be expected, an important issue for both measures was whether the reduction was selective or not. The analysis of the Commission does not really break new ground. What is more instructive with these two cases is the range and ingenuity of the arguments advanced […]
read more
No Comments
1. May 2013  |   State Aid Uncovered by Phedon Nicolaides

Fiscal Leveraging: Donations and State Aid for Culture and Sports
runners on the track
Introduction In this blog I examine primarily a Dutch measure that supports cultural institutions by providing tax incentives to individuals and corporations to make donations to those institutions. This is an unusual construction because the direct beneficiaries are different from the indirect beneficiaries which, however, are the main targets of the measure. This construction has been used rather extensively in […]
read more
No Comments
« Previous Page

- tax ×

2. June 2016  |   Guest State Aid Blog by Erika Ellyne

Frucona Revisited: Confusing EDF and Placing the Burden of Proof Where it Belongs
computer kayboard
We are happy to welcome Erika Ellyne on the State Aid Blog today. She is a lawyer at Van Bael & Bellis law firm where she works on EU competition law matters. Previously she was a researcher at the VUB University and the LSTS research center, where she is still an affiliate. Today she gives her insights on the Frucona […]
read more
No Comments
29. December 2014  |   State Aid Uncovered by Phedon Nicolaides

Another Measure that Cannot Be Justified by the Logic of the Tax System
airplanes on the airport
The granting of a tax exception is often found to constitute State aid. But the non-levying of a tax may also fall within the scope of Article 107(1). Competitors have more rights when the Commission does not open the formal investigation procedure.   IntroductionOn 25 November 2014, the Court of Justice, in case T-512/11, Ryanair v European Commission, annulled Commission […]
read more
No Comments
23. December 2014  |   State Aid Uncovered by Phedon Nicolaides

An Important Project of Common European Interest
State Aid Blogs - An Important Project of Common European Interest
Infrastructure projects which are economic in nature are subject to State aid scrutiny regardless of their importance. However, public funding of transport networks which are open to all users does not constitute State aid. Introduction State aid approval of important projects of common European interest is very rare. The joint Commission decisions SA.36558 and SA.38371 [Denmark] and SA.36662 [Sweden] concerning the […]
read more
No Comments
9. December 2014  |   State Aid Uncovered by Phedon Nicolaides

A Surprising Interpretation of the Concept of Selectivity
State Aid Blogs - A Surprising Interpretation of the Concept of Selectivity
Tax measures are selective when they constitute an exception or deviation from the normal or common system of taxation. In addition, the exception must be open only to a pre-defined category of undertakings. IntroductionOften, the decisive element in whether a tax measure constitutes State aid is the existence of selectivity. On 7 November 2014, the General Court ruled on two […]
read more
No Comments
27. November 2014  |   Guest State Aid Blog by Juan Jorge Piernas Lopez

Tax Rulings and State Aid: Now or Never
apple fiat starbucks
This comment looks at the Commission’s decisions to open in-depth investigations into the tax treatment of Apple, Starbucks and Fiat Finance and Trade by Ireland, The Netherlands and Luxembourg.   The European Commission has recently opened three in-depth investigations under Article 108(2) TFEU concerning tax rulings in Ireland, The Netherlands and Luxembourg with regard to the corporate income tax to be paid by Apple, Starbucks […]
read more
No Comments
11. November 2014  |   State Aid Uncovered by Phedon Nicolaides

Reduction of Property Taxes and Electricity Tariffs
calculator
Relief from property tax is State aid even when the user of the property is involved in defence contracts. Providing cheaper electricity to a few manufacturers cannot be considered to be an appropriate measure for regional development. Introduction This article summarises several judgments which were delivered in October 2014. They concern a tax exemption in Spain and reduction of electricity […]
read more
No Comments
23. August 2013  |   State Aid Uncovered by Phedon Nicolaides

Selectivity and Administrative Discretion
computer keyboard
On 18 July 2013, in case C-6/12, the Court of Justice of the European Union rendered a judgment on an interesting aspect of the concept of selectivity.[1] The judgment concerned a request for preliminary ruling in a dispute between “P Oy”, a Finnish company, and Finnish tax authorities. The tax authorities refused to allow P Oy to deduct losses incurred in […]
read more
No Comments
9. May 2013  |   State Aid Uncovered by Phedon Nicolaides

Taxes and Tax Reductions on Air Travel: Selectivity and Compatibility
airplanes on the runway
This posting examines an Irish and a German measure concerning reduction in passenger taxes. As to be expected, an important issue for both measures was whether the reduction was selective or not. The analysis of the Commission does not really break new ground. What is more instructive with these two cases is the range and ingenuity of the arguments advanced […]
read more
No Comments
1. May 2013  |   State Aid Uncovered by Phedon Nicolaides

Fiscal Leveraging: Donations and State Aid for Culture and Sports
runners on the track
Introduction In this blog I examine primarily a Dutch measure that supports cultural institutions by providing tax incentives to individuals and corporations to make donations to those institutions. This is an unusual construction because the direct beneficiaries are different from the indirect beneficiaries which, however, are the main targets of the measure. This construction has been used rather extensively in […]
read more
No Comments
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