5 most read articles by Phedon Nicolaides in 2016

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 YouTube. View our channel and stay posted for 2017!


With 2016 drawing to a close, we would like to take a moment and take a look at the most popular posts of Prof. Nicolaides‘ blog State Aid Uncovered. The whole compilation of altogether 52 State Aid Uncovered posts will be available again as a print edition in February 2017. You can already pre-order your copy now: HERE.

Read now the posts which attracted the most attention:

  1. Brexit and State Aid: The Day After, 27.06.2016
  2. An Exception Is Not Necessarly Selective: The Case Of The Spanish Tax Lease, 05.01.2016
  3. Local Infrastructure, 05.04.2016
  4. How To Apply the Market Economy Investor Principle and What Mistakes to Avoid: The Long-running Case of EDF, 01.03.2016
  5. Possible Advantage from the Exclusive Use of Public-Funded Infrastructure, 02.02.2016


In 2016 we have also started our video project on State aid, which will be continued in the following year. Browse through our YouTube channel and watch videos by Prof. Nicolaides and other State aid professionals:


We thank all our faithful readers for developing the StateAidHub with us and are looking forward to another exciting year 2017.

The StateAidHub Team wishes you a wonderful Christmas time!

Do you know we also publish a journal on State aid?

EStAL banner
The European State Aid Law Quarterly is available online and in print, and our subscribers benefit from a reduced price for our events.




Lexxion Publisher

Established in 2002, Lexxion offers professional journals, books, and events closely related to legal practice. Lexxion’s products cover topics such as Competition law, State aid law, Public Procurement, Public-Private Partnerships, EU Funds, Food Law, Chemical law and Climate Law at the European level. In 2013 we have launched the State Aid Uncovered blog as a Lexxion imprint, in 2018 the CoRe Blog followed.

Leave a Reply

Related Posts

08. Jan 2019
State Aid Uncovered by Phedon Nicolaides

Justification of a Tax Exemption

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, […]
30. Oct 2018
State Aid Uncovered by Phedon Nicolaides

Tax Inseparably Linked to State Aid

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 […]
11. Sep 2018
State Aid Uncovered by Phedon Nicolaides
transport ship

Selectivity Can Exist at Different Levels: The Case of the Spanish Tax Lease System

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 […]
29. May 2018
State Aid Uncovered by Phedon Nicolaides

Exemptions from Product-Specific Taxes

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 […]
29. Dec 2016
Guest State Aid Blog by Lexxion Publisher

Top 3 State Aid Blog Posts from 2016

From remarks on the Commission Notice on the Notion of State aid over to the right of access and State aid procedures, our guest bloggers on the StateAidHub have shed light on various controversial State aid judgments and developments. View now the most popular posts of 2016.   With the end of 2016, we thank not only Prof Phedon Nicolaides […]
15. Dec 2016
Guest State Aid Blog by Dimitrios Kyriazis
Lexxion Seminar

Ever wondered how Lexxion Seminars are like? Read this Summary of “State Aid in Tax Measures”

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 […]
25. Oct 2016
State Aid Uncovered by Phedon Nicolaides

Belgium’s Alternative Tax Regime for the Diamond Sector

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 […]
30. Aug 2016
State Aid Uncovered by Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity

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 […]
04. Aug 2016
State Aid Uncovered by Lexxion Publisher

New Video: What can I do if my measure contains State aid?

What is State aid? Why do I need to be concerned about State aid? These and many more basic questions will be answered in our videos on YouTube. Make sure to visit us!   After Phedon Nicolaides has given us examples of “good aid”, today he answers the question “What can I do if my measure contains State aid?”. View the […]
23. Feb 2016
State Aid Uncovered by Phedon Nicolaides

How to Determine the Selectivity of a Tax Measure

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. […]