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

- Selective Advantage ×

17. Dezember 2019 | State Aid Uncovered von Phedon Nicolaides

Can a Tax (rather than a Tax Exemption) Confer a Selective Advantage?

State Aid Blogs - StateAidHub blogpost52 Stateaid Lexxion TAX Water Spain European Commission

A tax that is levied at one level of government and does not apply to products and activities at a different level of government need not be selective. Introduction A tax exemption normally confers a selective advantage, unless it is justified by the logic of the tax. Counterintuitively, a tax itself can be selectively advantageous if its scope is too […]

Keine Kommentare

25. Oktober 2016 | State Aid Uncovered von Phedon Nicolaides

Belgium’s Alternative Tax Regime for the Diamond Sector

State Aid Blogs - m 13 1

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 […]

Keine Kommentare

30. März 2016 | State Aid Uncovered von Phedon Nicolaides

The Treatment of Advisory and Information Services under State Aid Rules: The Case of the German Milk Levy

State Aid Blogs - m 32 1

Public funding of advisory and information activities may constitute State aid. Public funding of industry associations may constitute State aid. Introduction An article that was published on this blog in January (view the article HERE) dealt with the issue of compulsory tests. If tests which are intended to safeguard public health are paid for by the state, is there any […]

Keine Kommentare

5. Januar 2016 | State Aid Uncovered von Phedon Nicolaides

An Exception Is Not Necessarily Selective: The Case of the Spanish Tax Lease [1]

State Aid Blogs - m 40

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 […]

Keine Kommentare

14. Dezember 2015 | State Aid Uncovered von Phedon Nicolaides

Altmark, again!

State Aid Blogs - m 5 2

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 […]

Ein Kommentar

12. Mai 2015 | State Aid Uncovered von Phedon Nicolaides

A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective

State Aid Blogs - m 15 2

Where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates. Introduction This article examines Commission decision SA.34469 on differential tax rates for online and land-based gambling in Spain.[1] In the Spanish political system, regions that have the status of Autonomous Communities have powers of taxation. The issue at hand was which authority […]

Keine Kommentare

- Selective Advantage ×

17. Dezember 2019 | State Aid Uncovered von Phedon Nicolaides

Can a Tax (rather than a Tax Exemption) Confer a Selective Advantage?

State Aid Blogs - StateAidHub blogpost52 Stateaid Lexxion TAX Water Spain European Commission

A tax that is levied at one level of government and does not apply to products and activities at a different level of government need not be selective. Introduction A tax exemption normally confers a selective advantage, unless it is justified by the logic of the tax. Counterintuitively, a tax itself can be selectively advantageous if its scope is too […]

Keine Kommentare

25. Oktober 2016 | State Aid Uncovered von Phedon Nicolaides

Belgium’s Alternative Tax Regime for the Diamond Sector

State Aid Blogs - m 13 1

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 […]

Keine Kommentare

30. März 2016 | State Aid Uncovered von Phedon Nicolaides

The Treatment of Advisory and Information Services under State Aid Rules: The Case of the German Milk Levy

State Aid Blogs - m 32 1

Public funding of advisory and information activities may constitute State aid. Public funding of industry associations may constitute State aid. Introduction An article that was published on this blog in January (view the article HERE) dealt with the issue of compulsory tests. If tests which are intended to safeguard public health are paid for by the state, is there any […]

Keine Kommentare

5. Januar 2016 | State Aid Uncovered von Phedon Nicolaides

An Exception Is Not Necessarily Selective: The Case of the Spanish Tax Lease [1]

State Aid Blogs - m 40

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 […]

Keine Kommentare

14. Dezember 2015 | State Aid Uncovered von Phedon Nicolaides

Altmark, again!

State Aid Blogs - m 5 2

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 […]

Ein Kommentar

12. Mai 2015 | State Aid Uncovered von Phedon Nicolaides

A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective

State Aid Blogs - m 15 2

Where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates. Introduction This article examines Commission decision SA.34469 on differential tax rates for online and land-based gambling in Spain.[1] In the Spanish political system, regions that have the status of Autonomous Communities have powers of taxation. The issue at hand was which authority […]

Keine Kommentare

- Selective Advantage ×

17. Dezember 2019 | State Aid Uncovered von Phedon Nicolaides

Can a Tax (rather than a Tax Exemption) Confer a Selective Advantage?

State Aid Blogs - StateAidHub blogpost52 Stateaid Lexxion TAX Water Spain European Commission

A tax that is levied at one level of government and does not apply to products and activities at a different level of government need not be selective. Introduction A tax exemption normally confers a selective advantage, unless it is justified by the logic of the tax. Counterintuitively, a tax itself can be selectively advantageous if its scope is too […]

Keine Kommentare

25. Oktober 2016 | State Aid Uncovered von Phedon Nicolaides

Belgium’s Alternative Tax Regime for the Diamond Sector

State Aid Blogs - m 13 1

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 […]

Keine Kommentare

30. März 2016 | State Aid Uncovered von Phedon Nicolaides

The Treatment of Advisory and Information Services under State Aid Rules: The Case of the German Milk Levy

State Aid Blogs - m 32 1

Public funding of advisory and information activities may constitute State aid. Public funding of industry associations may constitute State aid. Introduction An article that was published on this blog in January (view the article HERE) dealt with the issue of compulsory tests. If tests which are intended to safeguard public health are paid for by the state, is there any […]

Keine Kommentare

5. Januar 2016 | State Aid Uncovered von Phedon Nicolaides

An Exception Is Not Necessarily Selective: The Case of the Spanish Tax Lease [1]

State Aid Blogs - m 40

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 […]

Keine Kommentare

14. Dezember 2015 | State Aid Uncovered von Phedon Nicolaides

Altmark, again!

State Aid Blogs - m 5 2

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 […]

Ein Kommentar

12. Mai 2015 | State Aid Uncovered von Phedon Nicolaides

A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective

State Aid Blogs - m 15 2

Where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates. Introduction This article examines Commission decision SA.34469 on differential tax rates for online and land-based gambling in Spain.[1] In the Spanish political system, regions that have the status of Autonomous Communities have powers of taxation. The issue at hand was which authority […]

Keine Kommentare

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