Europäisches Beihilfenrecht Blog

State Aid Uncovered Blog

In Lexxions Blog „State Aid Uncovered” veröffentlicht Prof. Phedon Nicolaides wöchentlich kritische Analysen zu den neuesten Urteilen und Entscheidungen zu staatlichen Beihilfen. Jeder Beitrag stellt die wichtigsten Punkte eines Gerichtsurteils oder einer EU-Kommissionsentscheidung vor, ordnet sie in den Kontext ähnlicher Rechtsprechung oder Praxis ein, bewertet die zugrundeliegende Argumentation und zeigt etwaige Ungereimtheiten oder Widersprüche auf.

In loser Folge werden auf diesem Blog auch Gastbeiträge von anderen Experten für staatliche Beihilfen veröffentlicht, welche die Inhalte der Blogbeiträge ergänzen.

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Professor at Maastricht University; Professor at University of Nicosia, and Academic Director at Lexxion Training

State Aid Uncovered ×

The Date State Aid Is Granted

Introduction The date on which State aid is deemed to have been granted is a critical issue when aid is found to be incompatible with the internal market and has to be recovered. It is also critical when an approved aid scheme expires after the application for aid is submitted but before the aid is granted. On 3 July 2025, […]

Linked Enterprises through Relationships between Natural Persons

Introduction A perennial issue facing aid-granting authorities is whether the aid applicants are SMEs. A mis-assessment of the SME status can have dire consequences as demonstrated by a Commission decision in May 2025 concerning State aid granted by Germany to sawmill Abalon Hardwood Hessen [AHH] [SA.24030]. The Commission found the aid to be incompatible with the internal market and ordered […]

Selectivity and the Reference System

Introduction A public measure must be selective and satisfy the other criteria of Article 107(1) TFEU in order to be classified as State aid. The detection of selectivity requires a comparative exercise: a comparison of the aid beneficiary or beneficiaries with non-aid beneficiaries. But which non-aid beneficiaries to take into account. The answer is those who are in a similar […]

How to Measure the Damage Caused by an Exceptional Occurrence

On 25 June 2025, the General Court, in case T‑366/22, Ryanair v Commission, dismissed the action brought by Ryanair seeking the annulment of Commission decision SA.56867.[1] That decision authorised compensation under Article 107(2)(b) TFEU for damage suffered by the German airline Condor as a result of the covid-19 pandemic. However, Condor had been in financial trouble long before the outbreak of the […]

The Principles of Legal Certainty and Protection of Legitimate Expectations

Introduction The Commission, like all EU institutions, must respect the principles of legal certainty and protection of legitimate expectations. In the field of State aid, those principles mean, among other things, that in practice the Commission cannot reopen a State aid case if there is no change in the measure in question. On 26 June 2025, the Court of Justice […]

Deductions from the Tax Base Are not Necessarily Selective

Introduction Member States may design their tax system as they wish, as long as they conform with State aid rules. Tax systems do not only contain taxes but also exceptions from taxes or tax bases. Exceptions that apply to any tax payer are not selective in the meaning of Article 107(1) TFEU. For example, deduction from taxable income of the […]

A Finnish Tax on Sugary Drinks is not Selective

Introduction Several Member States have taxed or want to tax soft drinks with added sugar. They are one of the causes of obesity without having any nutritional value. The problem is how to tax the sugary drinks without the tax being considered as State aid for the drinks that are not taxed. A recent measure implemented by Finland provides guidance […]

Commission Approves State Aid after a Project Has Started

Introduction A fundamental rule of State aid is that no aid may be granted after a project has already started. This rule is repeated in every Commission regulation or set of guidelines. Aid to a project that has already started lacks incentive effect and as such it is a pure waste of public money. However, in December 2022, the Court […]

Public Support for Infrastructure

Introduction Normally, each weekly article reviews just one court judgment or Commission decision. This article deviates from normal practice. It reviews three recent Commission decisions on three different French measures of support of port infrastructure: SA.115739: Direct inland waterway access to Port of Le Havre [April 2025][1] SA.113270: Investment aid to the port of Dunkirk [December 2025][2] SA.111060: Modernisation of […]

Coverage of Losses of a State-Owned Company

Introduction Eu law does not prohibit states from owning or investing in companies [see Article 345 TFEU]. This means that when the state, as owner, makes payments to the companies it owns or loses part of its capital as a result of commercial losses, it does not grant to them State aid if such payments are mandated by law and […]

State Aid Uncovered ×

The Date State Aid Is Granted

Introduction The date on which State aid is deemed to have been granted is a critical issue when aid is found to be incompatible with the internal market and has to be recovered. It is also critical when an approved aid scheme expires after the application for aid is submitted but before the aid is granted. On 3 July 2025, […]

Linked Enterprises through Relationships between Natural Persons

Introduction A perennial issue facing aid-granting authorities is whether the aid applicants are SMEs. A mis-assessment of the SME status can have dire consequences as demonstrated by a Commission decision in May 2025 concerning State aid granted by Germany to sawmill Abalon Hardwood Hessen [AHH] [SA.24030]. The Commission found the aid to be incompatible with the internal market and ordered […]

Selectivity and the Reference System

Introduction A public measure must be selective and satisfy the other criteria of Article 107(1) TFEU in order to be classified as State aid. The detection of selectivity requires a comparative exercise: a comparison of the aid beneficiary or beneficiaries with non-aid beneficiaries. But which non-aid beneficiaries to take into account. The answer is those who are in a similar […]

How to Measure the Damage Caused by an Exceptional Occurrence

On 25 June 2025, the General Court, in case T‑366/22, Ryanair v Commission, dismissed the action brought by Ryanair seeking the annulment of Commission decision SA.56867.[1] That decision authorised compensation under Article 107(2)(b) TFEU for damage suffered by the German airline Condor as a result of the covid-19 pandemic. However, Condor had been in financial trouble long before the outbreak of the […]

The Principles of Legal Certainty and Protection of Legitimate Expectations

Introduction The Commission, like all EU institutions, must respect the principles of legal certainty and protection of legitimate expectations. In the field of State aid, those principles mean, among other things, that in practice the Commission cannot reopen a State aid case if there is no change in the measure in question. On 26 June 2025, the Court of Justice […]

Deductions from the Tax Base Are not Necessarily Selective

Introduction Member States may design their tax system as they wish, as long as they conform with State aid rules. Tax systems do not only contain taxes but also exceptions from taxes or tax bases. Exceptions that apply to any tax payer are not selective in the meaning of Article 107(1) TFEU. For example, deduction from taxable income of the […]

A Finnish Tax on Sugary Drinks is not Selective

Introduction Several Member States have taxed or want to tax soft drinks with added sugar. They are one of the causes of obesity without having any nutritional value. The problem is how to tax the sugary drinks without the tax being considered as State aid for the drinks that are not taxed. A recent measure implemented by Finland provides guidance […]

Commission Approves State Aid after a Project Has Started

Introduction A fundamental rule of State aid is that no aid may be granted after a project has already started. This rule is repeated in every Commission regulation or set of guidelines. Aid to a project that has already started lacks incentive effect and as such it is a pure waste of public money. However, in December 2022, the Court […]

Public Support for Infrastructure

Introduction Normally, each weekly article reviews just one court judgment or Commission decision. This article deviates from normal practice. It reviews three recent Commission decisions on three different French measures of support of port infrastructure: SA.115739: Direct inland waterway access to Port of Le Havre [April 2025][1] SA.113270: Investment aid to the port of Dunkirk [December 2025][2] SA.111060: Modernisation of […]

Coverage of Losses of a State-Owned Company

Introduction Eu law does not prohibit states from owning or investing in companies [see Article 345 TFEU]. This means that when the state, as owner, makes payments to the companies it owns or loses part of its capital as a result of commercial losses, it does not grant to them State aid if such payments are mandated by law and […]

State Aid Uncovered ×

The Date State Aid Is Granted

Introduction The date on which State aid is deemed to have been granted is a critical issue when aid is found to be incompatible with the internal market and has to be recovered. It is also critical when an approved aid scheme expires after the application for aid is submitted but before the aid is granted. On 3 July 2025, […]

Linked Enterprises through Relationships between Natural Persons

Introduction A perennial issue facing aid-granting authorities is whether the aid applicants are SMEs. A mis-assessment of the SME status can have dire consequences as demonstrated by a Commission decision in May 2025 concerning State aid granted by Germany to sawmill Abalon Hardwood Hessen [AHH] [SA.24030]. The Commission found the aid to be incompatible with the internal market and ordered […]

Selectivity and the Reference System

Introduction A public measure must be selective and satisfy the other criteria of Article 107(1) TFEU in order to be classified as State aid. The detection of selectivity requires a comparative exercise: a comparison of the aid beneficiary or beneficiaries with non-aid beneficiaries. But which non-aid beneficiaries to take into account. The answer is those who are in a similar […]

How to Measure the Damage Caused by an Exceptional Occurrence

On 25 June 2025, the General Court, in case T‑366/22, Ryanair v Commission, dismissed the action brought by Ryanair seeking the annulment of Commission decision SA.56867.[1] That decision authorised compensation under Article 107(2)(b) TFEU for damage suffered by the German airline Condor as a result of the covid-19 pandemic. However, Condor had been in financial trouble long before the outbreak of the […]

The Principles of Legal Certainty and Protection of Legitimate Expectations

Introduction The Commission, like all EU institutions, must respect the principles of legal certainty and protection of legitimate expectations. In the field of State aid, those principles mean, among other things, that in practice the Commission cannot reopen a State aid case if there is no change in the measure in question. On 26 June 2025, the Court of Justice […]

Deductions from the Tax Base Are not Necessarily Selective

Introduction Member States may design their tax system as they wish, as long as they conform with State aid rules. Tax systems do not only contain taxes but also exceptions from taxes or tax bases. Exceptions that apply to any tax payer are not selective in the meaning of Article 107(1) TFEU. For example, deduction from taxable income of the […]

A Finnish Tax on Sugary Drinks is not Selective

Introduction Several Member States have taxed or want to tax soft drinks with added sugar. They are one of the causes of obesity without having any nutritional value. The problem is how to tax the sugary drinks without the tax being considered as State aid for the drinks that are not taxed. A recent measure implemented by Finland provides guidance […]

Commission Approves State Aid after a Project Has Started

Introduction A fundamental rule of State aid is that no aid may be granted after a project has already started. This rule is repeated in every Commission regulation or set of guidelines. Aid to a project that has already started lacks incentive effect and as such it is a pure waste of public money. However, in December 2022, the Court […]

Public Support for Infrastructure

Introduction Normally, each weekly article reviews just one court judgment or Commission decision. This article deviates from normal practice. It reviews three recent Commission decisions on three different French measures of support of port infrastructure: SA.115739: Direct inland waterway access to Port of Le Havre [April 2025][1] SA.113270: Investment aid to the port of Dunkirk [December 2025][2] SA.111060: Modernisation of […]

Coverage of Losses of a State-Owned Company

Introduction Eu law does not prohibit states from owning or investing in companies [see Article 345 TFEU]. This means that when the state, as owner, makes payments to the companies it owns or loses part of its capital as a result of commercial losses, it does not grant to them State aid if such payments are mandated by law and […]

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