An exception from a tax system is not selective if it is a priori open to any tax payer. Checks by tax authorities to ensure that a measure is applied correctly do not constitute exercise of administrative discretion that may render a measure de facto selective. The impact of a measure on trade and competition cannot be merely presumed just […]
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 ×
5. January 2016 |
State Aid Uncovered
by Phedon Nicolaides
29. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
This is the second part of the article that was published last week. Regional aid, like all State aid, must be necessary and proportional. Regional aid is necessary when investment in an assisted region is more costly. Regional aid is proportional when it does not exceed the amount which can make the investment sufficiently profitable or offset the cost disadvantage […]
23. December 2015 |
State Aid Uncovered
by Lexxion Publisher
Questions around Altmark, the Market Economy Investor Principle, the granting of De Minimis 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 2015. With the approach of the end of the third year of Prof. Nicolaides’ blog State Aid Uncovered, we […]
22. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
Regional aid, like all State aid, must be necessary and proportional. Regional aid is necessary when investment in an assisted region is more costly. Regional aid is proportional when it does not exceed the amount which can make the investment sufficiently profitable or offset the cost disadvantage of investment in an assisted region. Introduction In July 2014, the European […]
14. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
Sectoral regulation is not the same as definition of public service obligation. Aid that favours a certain technology is incompatible with the internal market, unless it can be objectively justified. Introduction “Altmark” has become a permanent feature in the landscape of State aid. Its application was again one of the main issues of contention in six judgments rendered by […]
8. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
Aid that pre-exists the entry of a Member State into the EU is “existing” and does not have to be recovered. VAT exemptions authorised by the EU are not State aid. National courts must disregard national legal provisions that prevent them from acting against illegal aid. Introduction This article examines a variety of issues: when State aid is existing […]
1. December 2015 |
State Aid Uncovered
by Lexxion Publisher
Find below the court’s diary for all State aid cases. Would you like to write a comment on one of them? Please don’t hesitate and get in touch with us ([email protected]), we are happy to publish your comment on the blog Thursday 07/12/2015 Judgment in Case T-242/12 – SNCF v Commission (General Court – Seventh Chamber) Thursday 17/12/2015 Judgment in […]
1. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
State aid is granted on the date the relevant public authority makes an irrevocable commitment to grant it or creates a legal entitlement for the beneficiary. Loans that impose public policy obligations on borrowers are not in conformity with the behaviour of a private investor. Introduction This is a rather long article because it examines a rich case that […]
24. November 2015 |
State Aid Uncovered
by Phedon Nicolaides
Public investment is free of State aid when it is made at the same time and on equal terms with investments by private investors. In the absence of an equivalent private investment, public investment does not constitute State aid when it is demonstrated ex ante that it is capable of generating market rates of return. Introduction Public authorities are […]
16. November 2015 |
State Aid Uncovered
by Phedon Nicolaides
Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they […]
State Aid Uncovered ×
5. January 2016 |
State Aid Uncovered
by Phedon Nicolaides
An exception from a tax system is not selective if it is a priori open to any tax payer. Checks by tax authorities to ensure that a measure is applied correctly do not constitute exercise of administrative discretion that may render a measure de facto selective. The impact of a measure on trade and competition cannot be merely presumed just […]
29. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
This is the second part of the article that was published last week. Regional aid, like all State aid, must be necessary and proportional. Regional aid is necessary when investment in an assisted region is more costly. Regional aid is proportional when it does not exceed the amount which can make the investment sufficiently profitable or offset the cost disadvantage […]
23. December 2015 |
State Aid Uncovered
by Lexxion Publisher
Questions around Altmark, the Market Economy Investor Principle, the granting of De Minimis 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 2015. With the approach of the end of the third year of Prof. Nicolaides’ blog State Aid Uncovered, we […]
22. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
Regional aid, like all State aid, must be necessary and proportional. Regional aid is necessary when investment in an assisted region is more costly. Regional aid is proportional when it does not exceed the amount which can make the investment sufficiently profitable or offset the cost disadvantage of investment in an assisted region. Introduction In July 2014, the European […]
14. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
Sectoral regulation is not the same as definition of public service obligation. Aid that favours a certain technology is incompatible with the internal market, unless it can be objectively justified. Introduction “Altmark” has become a permanent feature in the landscape of State aid. Its application was again one of the main issues of contention in six judgments rendered by […]
8. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
Aid that pre-exists the entry of a Member State into the EU is “existing” and does not have to be recovered. VAT exemptions authorised by the EU are not State aid. National courts must disregard national legal provisions that prevent them from acting against illegal aid. Introduction This article examines a variety of issues: when State aid is existing […]
1. December 2015 |
State Aid Uncovered
by Lexxion Publisher
Find below the court’s diary for all State aid cases. Would you like to write a comment on one of them? Please don’t hesitate and get in touch with us ([email protected]), we are happy to publish your comment on the blog Thursday 07/12/2015 Judgment in Case T-242/12 – SNCF v Commission (General Court – Seventh Chamber) Thursday 17/12/2015 Judgment in […]
1. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
State aid is granted on the date the relevant public authority makes an irrevocable commitment to grant it or creates a legal entitlement for the beneficiary. Loans that impose public policy obligations on borrowers are not in conformity with the behaviour of a private investor. Introduction This is a rather long article because it examines a rich case that […]
24. November 2015 |
State Aid Uncovered
by Phedon Nicolaides
Public investment is free of State aid when it is made at the same time and on equal terms with investments by private investors. In the absence of an equivalent private investment, public investment does not constitute State aid when it is demonstrated ex ante that it is capable of generating market rates of return. Introduction Public authorities are […]
16. November 2015 |
State Aid Uncovered
by Phedon Nicolaides
Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they […]
State Aid Uncovered ×
5. January 2016 |
State Aid Uncovered
by Phedon Nicolaides
An exception from a tax system is not selective if it is a priori open to any tax payer. Checks by tax authorities to ensure that a measure is applied correctly do not constitute exercise of administrative discretion that may render a measure de facto selective. The impact of a measure on trade and competition cannot be merely presumed just […]
29. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
This is the second part of the article that was published last week. Regional aid, like all State aid, must be necessary and proportional. Regional aid is necessary when investment in an assisted region is more costly. Regional aid is proportional when it does not exceed the amount which can make the investment sufficiently profitable or offset the cost disadvantage […]
23. December 2015 |
State Aid Uncovered
by Lexxion Publisher
Questions around Altmark, the Market Economy Investor Principle, the granting of De Minimis 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 2015. With the approach of the end of the third year of Prof. Nicolaides’ blog State Aid Uncovered, we […]
22. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
Regional aid, like all State aid, must be necessary and proportional. Regional aid is necessary when investment in an assisted region is more costly. Regional aid is proportional when it does not exceed the amount which can make the investment sufficiently profitable or offset the cost disadvantage of investment in an assisted region. Introduction In July 2014, the European […]
14. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
Sectoral regulation is not the same as definition of public service obligation. Aid that favours a certain technology is incompatible with the internal market, unless it can be objectively justified. Introduction “Altmark” has become a permanent feature in the landscape of State aid. Its application was again one of the main issues of contention in six judgments rendered by […]
8. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
Aid that pre-exists the entry of a Member State into the EU is “existing” and does not have to be recovered. VAT exemptions authorised by the EU are not State aid. National courts must disregard national legal provisions that prevent them from acting against illegal aid. Introduction This article examines a variety of issues: when State aid is existing […]
1. December 2015 |
State Aid Uncovered
by Lexxion Publisher
Find below the court’s diary for all State aid cases. Would you like to write a comment on one of them? Please don’t hesitate and get in touch with us ([email protected]), we are happy to publish your comment on the blog Thursday 07/12/2015 Judgment in Case T-242/12 – SNCF v Commission (General Court – Seventh Chamber) Thursday 17/12/2015 Judgment in […]
1. December 2015 |
State Aid Uncovered
by Phedon Nicolaides
State aid is granted on the date the relevant public authority makes an irrevocable commitment to grant it or creates a legal entitlement for the beneficiary. Loans that impose public policy obligations on borrowers are not in conformity with the behaviour of a private investor. Introduction This is a rather long article because it examines a rich case that […]
24. November 2015 |
State Aid Uncovered
by Phedon Nicolaides
Public investment is free of State aid when it is made at the same time and on equal terms with investments by private investors. In the absence of an equivalent private investment, public investment does not constitute State aid when it is demonstrated ex ante that it is capable of generating market rates of return. Introduction Public authorities are […]
16. November 2015 |
State Aid Uncovered
by Phedon Nicolaides
Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they […]