Advance Tax Rulings
Introduction In 2016, the Commission found, in decision 2016/1699, that advance tax rulings [ATRs] that […]
Archives
Non-imposition of Fines on Non-illegal Behaviour
Introduction Advantage is any benefit that an undertaking obtains from the intervention of the state. […]
Transactions at Market Rates Can still Confer an Advantage that Constitutes State aid (PART II)
Introduction When public authorities buy goods and services for themselves, they have to pay a […]
Transactions at Market Rates Can still Confer an Advantage that Constitutes State aid (PART I)
Introduction When public authorities buy goods and services for themselves, they have to pay a […]
State Aid for the Resolution of a Polish bank
Introduction Whenever a bank seeks State aid, it must be considered as “failing or likely […]
Tax Advantages and Competitive Bidding
Introduction Award of contracts or sale of state assets through competitive bidding procedures or tenders […]
The Private Acquirer Test: An Illuminating and also Puzzling Judgment
A public authority may act as a market operator and acquire services through a private […]
The Value of Land
Different valuation methods do not confer a selective advantage if they generate similar results. Introduction […]
Public Authorities Acting as Private Investors
It is a well-established principle in the case law that when a public authority acts […]
Special Economic Zones
Member States must check that the State aid claimed by undertakings established in special economic […]