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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State Aid Uncovered ×

23. August 2016  |   State Aid Uncovered by Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part I – Economic Activities & State Resources
State Aid Blogs - m 19 1
The Notice provides a thorough review of the case law and the decisional practice of the Commission.   Introduction After more than two years of deliberations, the Commission Notice on the Notion of State Aid was published in the Official Journal on 19 July 2016.[1] The Notice presents “the Commission’s understanding of Article 107(1) of the Treaty, as interpreted by the […]
read more
No Comments
2. August 2016  |   State Aid Uncovered by Phedon Nicolaides

State Aid Rules and Transfer Pricing
State Aid Blogs - m 40
Tax rulings on transfer pricing have to approximate market-based outcomes.   Introduction Twenty years ago, the European Commission initiated discussion on how State aid rules could apply to direct taxation. In 1998 it adopted its Notice on direct business taxation. At about the same time the Commission launched several formal investigations which culminated in negative decisions. In 2013 and 2014, […]
read more
No Comments
24. May 2016  |   State Aid Uncovered by Phedon Nicolaides

Tax Exemptions Authorised by the Council of the EU
State Aid Blogs - m 8 1
State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid.   Introduction On 22 April 2016, the General Court rendered its judgment […]
read more
No Comments
18. August 2015  |   State Aid Uncovered by Phedon Nicolaides

Why Do some Member States Offer so much Fiscal Aid?
State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement
Member States differ significantly in their propensity to grant fiscal aid.   Introduction Interest in fiscal aid has been rekindled recently by two unrelated events. First, the Commission opened a number of investigations on the alleged special tax treatment accorded to multinational companies such as Apple and Starbucks. These investigations are believed to be almost completed and the Commission is […]
read more
No Comments
15. June 2015  |   State Aid Uncovered by Phedon Nicolaides

Germany Scores a Hat-trick of Non-Aid Measures!
State Aid Blogs - StateAidHub blogpost33 trade
At the end of April, the European Commission announced that seven measures were found not to constitute State aid because they could not be reasonably expected to affect cross-border trade. The finding of no affectation of trade is rare. That seven measures were thought not capable of affecting trade is very exceptional. Perhaps the Commission is trying to signal to […]
read more
No Comments
10. March 2015  |   State Aid Uncovered by Phedon Nicolaides

Non-Economic Activities
State Aid Blogs - 05.12.Imputability of Aid State aidz
Health insurance which is based on the principle of social solidarity is not economic in nature. Solidarity means that citizens have a right to the service in question and the quality of the service they obtain is not linked to the price they pay, if any. Health services which are provided privately for remuneration are economic in nature. Services provided […]
read more
No Comments
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State Aid Uncovered ×

23. August 2016  |   State Aid Uncovered by Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part I – Economic Activities & State Resources
State Aid Blogs - m 19 1
The Notice provides a thorough review of the case law and the decisional practice of the Commission.   Introduction After more than two years of deliberations, the Commission Notice on the Notion of State Aid was published in the Official Journal on 19 July 2016.[1] The Notice presents “the Commission’s understanding of Article 107(1) of the Treaty, as interpreted by the […]
read more
No Comments
2. August 2016  |   State Aid Uncovered by Phedon Nicolaides

State Aid Rules and Transfer Pricing
State Aid Blogs - m 40
Tax rulings on transfer pricing have to approximate market-based outcomes.   Introduction Twenty years ago, the European Commission initiated discussion on how State aid rules could apply to direct taxation. In 1998 it adopted its Notice on direct business taxation. At about the same time the Commission launched several formal investigations which culminated in negative decisions. In 2013 and 2014, […]
read more
No Comments
24. May 2016  |   State Aid Uncovered by Phedon Nicolaides

Tax Exemptions Authorised by the Council of the EU
State Aid Blogs - m 8 1
State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid.   Introduction On 22 April 2016, the General Court rendered its judgment […]
read more
No Comments
18. August 2015  |   State Aid Uncovered by Phedon Nicolaides

Why Do some Member States Offer so much Fiscal Aid?
State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement
Member States differ significantly in their propensity to grant fiscal aid.   Introduction Interest in fiscal aid has been rekindled recently by two unrelated events. First, the Commission opened a number of investigations on the alleged special tax treatment accorded to multinational companies such as Apple and Starbucks. These investigations are believed to be almost completed and the Commission is […]
read more
No Comments
15. June 2015  |   State Aid Uncovered by Phedon Nicolaides

Germany Scores a Hat-trick of Non-Aid Measures!
State Aid Blogs - StateAidHub blogpost33 trade
At the end of April, the European Commission announced that seven measures were found not to constitute State aid because they could not be reasonably expected to affect cross-border trade. The finding of no affectation of trade is rare. That seven measures were thought not capable of affecting trade is very exceptional. Perhaps the Commission is trying to signal to […]
read more
No Comments
10. March 2015  |   State Aid Uncovered by Phedon Nicolaides

Non-Economic Activities
State Aid Blogs - 05.12.Imputability of Aid State aidz
Health insurance which is based on the principle of social solidarity is not economic in nature. Solidarity means that citizens have a right to the service in question and the quality of the service they obtain is not linked to the price they pay, if any. Health services which are provided privately for remuneration are economic in nature. Services provided […]
read more
No Comments
« Previous Page

State Aid Uncovered ×

23. August 2016  |   State Aid Uncovered by Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part I – Economic Activities & State Resources
State Aid Blogs - m 19 1
The Notice provides a thorough review of the case law and the decisional practice of the Commission.   Introduction After more than two years of deliberations, the Commission Notice on the Notion of State Aid was published in the Official Journal on 19 July 2016.[1] The Notice presents “the Commission’s understanding of Article 107(1) of the Treaty, as interpreted by the […]
read more
No Comments
2. August 2016  |   State Aid Uncovered by Phedon Nicolaides

State Aid Rules and Transfer Pricing
State Aid Blogs - m 40
Tax rulings on transfer pricing have to approximate market-based outcomes.   Introduction Twenty years ago, the European Commission initiated discussion on how State aid rules could apply to direct taxation. In 1998 it adopted its Notice on direct business taxation. At about the same time the Commission launched several formal investigations which culminated in negative decisions. In 2013 and 2014, […]
read more
No Comments
24. May 2016  |   State Aid Uncovered by Phedon Nicolaides

Tax Exemptions Authorised by the Council of the EU
State Aid Blogs - m 8 1
State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid.   Introduction On 22 April 2016, the General Court rendered its judgment […]
read more
No Comments
18. August 2015  |   State Aid Uncovered by Phedon Nicolaides

Why Do some Member States Offer so much Fiscal Aid?
State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement
Member States differ significantly in their propensity to grant fiscal aid.   Introduction Interest in fiscal aid has been rekindled recently by two unrelated events. First, the Commission opened a number of investigations on the alleged special tax treatment accorded to multinational companies such as Apple and Starbucks. These investigations are believed to be almost completed and the Commission is […]
read more
No Comments
15. June 2015  |   State Aid Uncovered by Phedon Nicolaides

Germany Scores a Hat-trick of Non-Aid Measures!
State Aid Blogs - StateAidHub blogpost33 trade
At the end of April, the European Commission announced that seven measures were found not to constitute State aid because they could not be reasonably expected to affect cross-border trade. The finding of no affectation of trade is rare. That seven measures were thought not capable of affecting trade is very exceptional. Perhaps the Commission is trying to signal to […]
read more
No Comments
10. March 2015  |   State Aid Uncovered by Phedon Nicolaides

Non-Economic Activities
State Aid Blogs - 05.12.Imputability of Aid State aidz
Health insurance which is based on the principle of social solidarity is not economic in nature. Solidarity means that citizens have a right to the service in question and the quality of the service they obtain is not linked to the price they pay, if any. Health services which are provided privately for remuneration are economic in nature. Services provided […]
read more
No Comments
« Previous Page

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