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 […]
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.
State Aid Uncovered ×
22. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
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 […]
15. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
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 […]
8. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
The sale of a bank through a fair, open, competitive and transparent procedure that maximises the value of the assets and liabilities is free of State aid. Introduction This week’s article returns to the theme of State aid to banks and examines a case of “precautionary” recapitalisation and a case of sale of a bank, that was linked to […]
2. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
Compensation for public service obligations may be fixed at less than the net extra costs of the provider of the public service to induce it to become more efficient. Introduction Every three years the UK determines the compensation it provides to the Post Office Limited (POL) for the extra costs of the public services it provides. Commission decision […]
24. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
Banks that receive State aid are considered to be failing banks, except when the aid is granted to solvent banks for the purpose of precautionary recapitalisation or temporary liquidity. Introduction During the past decade, large amounts of public funds have been committed to shore up failing or illiquid banks. Under current banking rules, the mere fact that a […]
17. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
A regulatory measure may affect competition but it does not constitute State aid. Administrative changes to existing aid measures do not result in new State aid. Introduction This article reviews two Commission decisions: one concerning a Czech regulatory measure and another concerning existing aid to German social organisations. Both decisions dealt with complaints about alleged illegal State aid. […]
10. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
Health services are not economic in nature when they are funded by the state through taxation, they are provided for free or at a nominal fee which is the same for all patients and they are available to all citizens on a universal basis and on the same terms. Introduction After the judgment of the General Court of […]
3. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
A price below the regulated normal price confers an advantage. Competition is distorted even when the aid recipient does not expand its operations. Introduction An undertaking can obtain an advantage without receiving an outright grant. The advantage may be hidden in a contract for the supply of an essential input at reduced prices. This is the issue tackled by […]
27. March 2018 |
State Aid Uncovered
by Phedon Nicolaides
Publicly funded infrastructure must be made available to users at prices that correspond to its market value. Introduction When publicly-funded infrastructure is placed at the disposal of an undertaking, that undertaking must pay a market price, otherwise it derives an advantage in the meaning of Article 107(1) TFEU. But what is the market price? Is it the price […]
State Aid Uncovered ×
29. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
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 […]
22. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
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 […]
15. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
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 […]
8. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
The sale of a bank through a fair, open, competitive and transparent procedure that maximises the value of the assets and liabilities is free of State aid. Introduction This week’s article returns to the theme of State aid to banks and examines a case of “precautionary” recapitalisation and a case of sale of a bank, that was linked to […]
2. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
Compensation for public service obligations may be fixed at less than the net extra costs of the provider of the public service to induce it to become more efficient. Introduction Every three years the UK determines the compensation it provides to the Post Office Limited (POL) for the extra costs of the public services it provides. Commission decision […]
24. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
Banks that receive State aid are considered to be failing banks, except when the aid is granted to solvent banks for the purpose of precautionary recapitalisation or temporary liquidity. Introduction During the past decade, large amounts of public funds have been committed to shore up failing or illiquid banks. Under current banking rules, the mere fact that a […]
17. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
A regulatory measure may affect competition but it does not constitute State aid. Administrative changes to existing aid measures do not result in new State aid. Introduction This article reviews two Commission decisions: one concerning a Czech regulatory measure and another concerning existing aid to German social organisations. Both decisions dealt with complaints about alleged illegal State aid. […]
10. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
Health services are not economic in nature when they are funded by the state through taxation, they are provided for free or at a nominal fee which is the same for all patients and they are available to all citizens on a universal basis and on the same terms. Introduction After the judgment of the General Court of […]
3. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
A price below the regulated normal price confers an advantage. Competition is distorted even when the aid recipient does not expand its operations. Introduction An undertaking can obtain an advantage without receiving an outright grant. The advantage may be hidden in a contract for the supply of an essential input at reduced prices. This is the issue tackled by […]
27. March 2018 |
State Aid Uncovered
by Phedon Nicolaides
Publicly funded infrastructure must be made available to users at prices that correspond to its market value. Introduction When publicly-funded infrastructure is placed at the disposal of an undertaking, that undertaking must pay a market price, otherwise it derives an advantage in the meaning of Article 107(1) TFEU. But what is the market price? Is it the price […]
State Aid Uncovered ×
29. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
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 […]
22. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
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 […]
15. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
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 […]
8. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
The sale of a bank through a fair, open, competitive and transparent procedure that maximises the value of the assets and liabilities is free of State aid. Introduction This week’s article returns to the theme of State aid to banks and examines a case of “precautionary” recapitalisation and a case of sale of a bank, that was linked to […]
2. May 2018 |
State Aid Uncovered
by Phedon Nicolaides
Compensation for public service obligations may be fixed at less than the net extra costs of the provider of the public service to induce it to become more efficient. Introduction Every three years the UK determines the compensation it provides to the Post Office Limited (POL) for the extra costs of the public services it provides. Commission decision […]
24. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
Banks that receive State aid are considered to be failing banks, except when the aid is granted to solvent banks for the purpose of precautionary recapitalisation or temporary liquidity. Introduction During the past decade, large amounts of public funds have been committed to shore up failing or illiquid banks. Under current banking rules, the mere fact that a […]
17. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
A regulatory measure may affect competition but it does not constitute State aid. Administrative changes to existing aid measures do not result in new State aid. Introduction This article reviews two Commission decisions: one concerning a Czech regulatory measure and another concerning existing aid to German social organisations. Both decisions dealt with complaints about alleged illegal State aid. […]
10. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
Health services are not economic in nature when they are funded by the state through taxation, they are provided for free or at a nominal fee which is the same for all patients and they are available to all citizens on a universal basis and on the same terms. Introduction After the judgment of the General Court of […]
3. April 2018 |
State Aid Uncovered
by Phedon Nicolaides
A price below the regulated normal price confers an advantage. Competition is distorted even when the aid recipient does not expand its operations. Introduction An undertaking can obtain an advantage without receiving an outright grant. The advantage may be hidden in a contract for the supply of an essential input at reduced prices. This is the issue tackled by […]
27. March 2018 |
State Aid Uncovered
by Phedon Nicolaides
Publicly funded infrastructure must be made available to users at prices that correspond to its market value. Introduction When publicly-funded infrastructure is placed at the disposal of an undertaking, that undertaking must pay a market price, otherwise it derives an advantage in the meaning of Article 107(1) TFEU. But what is the market price? Is it the price […]