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.

Jetzt abonnieren!

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

Guest State Aid Blog ×

2. September 2026  |   von Phedon Nicolaides

Compensation for Withdrawing Agricultural Land from Production 
State Aid Blogs - damaged agricultural land State Aid Uncovered photos website
Executive Summary:  Compensation to undertakings that is not available under normal market conditions confers an advantage in the meaning of Article 107(1) TFEU.  Compensation for damage caused by public authorities which bear liable under the general rules of liability in each Member State does not constitute state aid.  Compensation can cover both loss of property and loss of income.    […]
Mehr lesen
Keine Kommentare
18. August 2026  |   von Phedon Nicolaides

Deviations from the EU’s VAT Rules May Constitute State Aid 
State Aid Blogs - VAT State Aid Uncovered photos website
Executive Summary: Exemptions mandated by the VAT Directive do not constitute state aid because they cannot be imputed to Member States.  Exemptions which are wider than those mandated by the VAT Directive are imputed to Member States and may constitute state aid.  An exemption from output VAT confers a selective advantage even if input VAT cannot be deducted by undertakings. […]
Mehr lesen
Keine Kommentare
26. Mai 2026  |   von Phedon Nicolaides

Apparently Objective Criteria Can Still Be Selective
A commercial passenger airplane parked at an airport terminal gate, representing the Timișoara airport state aid case.
Executive Summary: To determine whether a measure is selective in the meaning of Article 107(1) TFEU, its objective must be disregarded. What matters is whether its effects differentiate between undertakings which are in a similar situation. Quantity discounts based on objective criteria are a normal business practice. If they apply to any undertaking, such discounts are not selective. However, discounts […]
Mehr lesen
Keine Kommentare
5. August 2025  |   State Aid Uncovered von Phedon Nicolaides

Selectivity and the Reference System
State Aid Blogs - State Aid Uncovered photos 62
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 […]
Mehr lesen
Keine Kommentare
15. Juli 2025  |   State Aid Uncovered von Phedon Nicolaides

Deductions from the Tax Base Are not Necessarily Selective
State Aid Blogs - State Aid Uncovered photos 59
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 […]
Mehr lesen
Keine Kommentare
8. Juli 2025  |   State Aid Uncovered von Phedon Nicolaides

A Finnish Tax on Sugary Drinks is not Selective
State Aid Blogs - State Aid Uncovered photos 58
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 […]
Mehr lesen
Keine Kommentare
13. Mai 2025  |   State Aid Uncovered von Phedon Nicolaides

Tax Exemption of General Application
State Aid Blogs - State Aid Uncovered photos 50
Introduction In November 2014, the General Court in case T-219/10, Autogrill v Commission, held that a tax exemption for the acquisition of foreign undertakings did not constitute State aid because it did not exclude any undertaking from benefitting from it. This was because the beneficiaries could not be identified beforehand. However, on appeal, in December 2016, the Court of Justice […]
Mehr lesen
Keine Kommentare
3. Dezember 2024  |   State Aid Uncovered von Phedon Nicolaides

Compensation for Non-payment of State Aid Can Constitute State Aid
State Aid Blogs - State Aid Uncovered photos 24
Introduction A perennial question by aggrieved investors who feel cheated by u-turns in public policy is: “May I claim compensation for damage that I have suffered as a result of non-payment of the State aid that was promised to me?” As a result of recent case law, it is now clear that there are several answers to this question: First, […]
Mehr lesen
Keine Kommentare
17. September 2024  |   State Aid Uncovered von Phedon Nicolaides

Although Member States Are Free to Determine their Tax Systems, they Must still Conform with State Aid Rules
State Aid Blogs - State Aid Uncovered photos 11
Introduction On 10 September 2024, the Court of Justice [CJEU] delivered its much anticipated judgment, in case C-465/20 P, Commission v Ireland & Apple. It ruled that Ireland had granted incompatible State aid to Apple through preferential tax rulings.[1] The judgment was the result of an appeal by the Commission against the judgment of the General Court in case T-778/16, Ireland […]
Mehr lesen
Keine Kommentare
25. Juni 2024  |   von Phedon Nicolaides

Aid Measures with Limited Beneficiaries
State Aid Blogs - State Aid Uncovered photos 19 1
Introduction During the covid-19 pandemic Member States granted State aid to undertakings they considered important for their economies or for maintaining their connectivity with the rest of the world. Ryanair appealed against multiple Commission decisions authorising that aid. Ryanair succeeded in some of its challenges on technical issues. It lost all other cases on issues of principle. On 6 June […]
Mehr lesen
Keine Kommentare
Nächste Seite »

Guest State Aid Blog ×

2. September 2026  |   von Phedon Nicolaides

Compensation for Withdrawing Agricultural Land from Production 
State Aid Blogs - damaged agricultural land State Aid Uncovered photos website
Executive Summary:  Compensation to undertakings that is not available under normal market conditions confers an advantage in the meaning of Article 107(1) TFEU.  Compensation for damage caused by public authorities which bear liable under the general rules of liability in each Member State does not constitute state aid.  Compensation can cover both loss of property and loss of income.    […]
Mehr lesen
Keine Kommentare
18. August 2026  |   von Phedon Nicolaides

Deviations from the EU’s VAT Rules May Constitute State Aid 
State Aid Blogs - VAT State Aid Uncovered photos website
Executive Summary: Exemptions mandated by the VAT Directive do not constitute state aid because they cannot be imputed to Member States.  Exemptions which are wider than those mandated by the VAT Directive are imputed to Member States and may constitute state aid.  An exemption from output VAT confers a selective advantage even if input VAT cannot be deducted by undertakings. […]
Mehr lesen
Keine Kommentare
26. Mai 2026  |   von Phedon Nicolaides

Apparently Objective Criteria Can Still Be Selective
A commercial passenger airplane parked at an airport terminal gate, representing the Timișoara airport state aid case.
Executive Summary: To determine whether a measure is selective in the meaning of Article 107(1) TFEU, its objective must be disregarded. What matters is whether its effects differentiate between undertakings which are in a similar situation. Quantity discounts based on objective criteria are a normal business practice. If they apply to any undertaking, such discounts are not selective. However, discounts […]
Mehr lesen
Keine Kommentare
5. August 2025  |   State Aid Uncovered von Phedon Nicolaides

Selectivity and the Reference System
State Aid Blogs - State Aid Uncovered photos 62
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 […]
Mehr lesen
Keine Kommentare
15. Juli 2025  |   State Aid Uncovered von Phedon Nicolaides

Deductions from the Tax Base Are not Necessarily Selective
State Aid Blogs - State Aid Uncovered photos 59
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 […]
Mehr lesen
Keine Kommentare
8. Juli 2025  |   State Aid Uncovered von Phedon Nicolaides

A Finnish Tax on Sugary Drinks is not Selective
State Aid Blogs - State Aid Uncovered photos 58
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 […]
Mehr lesen
Keine Kommentare
13. Mai 2025  |   State Aid Uncovered von Phedon Nicolaides

Tax Exemption of General Application
State Aid Blogs - State Aid Uncovered photos 50
Introduction In November 2014, the General Court in case T-219/10, Autogrill v Commission, held that a tax exemption for the acquisition of foreign undertakings did not constitute State aid because it did not exclude any undertaking from benefitting from it. This was because the beneficiaries could not be identified beforehand. However, on appeal, in December 2016, the Court of Justice […]
Mehr lesen
Keine Kommentare
3. Dezember 2024  |   State Aid Uncovered von Phedon Nicolaides

Compensation for Non-payment of State Aid Can Constitute State Aid
State Aid Blogs - State Aid Uncovered photos 24
Introduction A perennial question by aggrieved investors who feel cheated by u-turns in public policy is: “May I claim compensation for damage that I have suffered as a result of non-payment of the State aid that was promised to me?” As a result of recent case law, it is now clear that there are several answers to this question: First, […]
Mehr lesen
Keine Kommentare
17. September 2024  |   State Aid Uncovered von Phedon Nicolaides

Although Member States Are Free to Determine their Tax Systems, they Must still Conform with State Aid Rules
State Aid Blogs - State Aid Uncovered photos 11
Introduction On 10 September 2024, the Court of Justice [CJEU] delivered its much anticipated judgment, in case C-465/20 P, Commission v Ireland & Apple. It ruled that Ireland had granted incompatible State aid to Apple through preferential tax rulings.[1] The judgment was the result of an appeal by the Commission against the judgment of the General Court in case T-778/16, Ireland […]
Mehr lesen
Keine Kommentare
25. Juni 2024  |   von Phedon Nicolaides

Aid Measures with Limited Beneficiaries
State Aid Blogs - State Aid Uncovered photos 19 1
Introduction During the covid-19 pandemic Member States granted State aid to undertakings they considered important for their economies or for maintaining their connectivity with the rest of the world. Ryanair appealed against multiple Commission decisions authorising that aid. Ryanair succeeded in some of its challenges on technical issues. It lost all other cases on issues of principle. On 6 June […]
Mehr lesen
Keine Kommentare
Nächste Seite »

Guest State Aid Blog ×

2. September 2026  |   von Phedon Nicolaides

Compensation for Withdrawing Agricultural Land from Production 
State Aid Blogs - damaged agricultural land State Aid Uncovered photos website
Executive Summary:  Compensation to undertakings that is not available under normal market conditions confers an advantage in the meaning of Article 107(1) TFEU.  Compensation for damage caused by public authorities which bear liable under the general rules of liability in each Member State does not constitute state aid.  Compensation can cover both loss of property and loss of income.    […]
Mehr lesen
Keine Kommentare
18. August 2026  |   von Phedon Nicolaides

Deviations from the EU’s VAT Rules May Constitute State Aid 
State Aid Blogs - VAT State Aid Uncovered photos website
Executive Summary: Exemptions mandated by the VAT Directive do not constitute state aid because they cannot be imputed to Member States.  Exemptions which are wider than those mandated by the VAT Directive are imputed to Member States and may constitute state aid.  An exemption from output VAT confers a selective advantage even if input VAT cannot be deducted by undertakings. […]
Mehr lesen
Keine Kommentare
26. Mai 2026  |   von Phedon Nicolaides

Apparently Objective Criteria Can Still Be Selective
A commercial passenger airplane parked at an airport terminal gate, representing the Timișoara airport state aid case.
Executive Summary: To determine whether a measure is selective in the meaning of Article 107(1) TFEU, its objective must be disregarded. What matters is whether its effects differentiate between undertakings which are in a similar situation. Quantity discounts based on objective criteria are a normal business practice. If they apply to any undertaking, such discounts are not selective. However, discounts […]
Mehr lesen
Keine Kommentare
5. August 2025  |   State Aid Uncovered von Phedon Nicolaides

Selectivity and the Reference System
State Aid Blogs - State Aid Uncovered photos 62
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 […]
Mehr lesen
Keine Kommentare
15. Juli 2025  |   State Aid Uncovered von Phedon Nicolaides

Deductions from the Tax Base Are not Necessarily Selective
State Aid Blogs - State Aid Uncovered photos 59
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 […]
Mehr lesen
Keine Kommentare
8. Juli 2025  |   State Aid Uncovered von Phedon Nicolaides

A Finnish Tax on Sugary Drinks is not Selective
State Aid Blogs - State Aid Uncovered photos 58
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 […]
Mehr lesen
Keine Kommentare
13. Mai 2025  |   State Aid Uncovered von Phedon Nicolaides

Tax Exemption of General Application
State Aid Blogs - State Aid Uncovered photos 50
Introduction In November 2014, the General Court in case T-219/10, Autogrill v Commission, held that a tax exemption for the acquisition of foreign undertakings did not constitute State aid because it did not exclude any undertaking from benefitting from it. This was because the beneficiaries could not be identified beforehand. However, on appeal, in December 2016, the Court of Justice […]
Mehr lesen
Keine Kommentare
3. Dezember 2024  |   State Aid Uncovered von Phedon Nicolaides

Compensation for Non-payment of State Aid Can Constitute State Aid
State Aid Blogs - State Aid Uncovered photos 24
Introduction A perennial question by aggrieved investors who feel cheated by u-turns in public policy is: “May I claim compensation for damage that I have suffered as a result of non-payment of the State aid that was promised to me?” As a result of recent case law, it is now clear that there are several answers to this question: First, […]
Mehr lesen
Keine Kommentare
17. September 2024  |   State Aid Uncovered von Phedon Nicolaides

Although Member States Are Free to Determine their Tax Systems, they Must still Conform with State Aid Rules
State Aid Blogs - State Aid Uncovered photos 11
Introduction On 10 September 2024, the Court of Justice [CJEU] delivered its much anticipated judgment, in case C-465/20 P, Commission v Ireland & Apple. It ruled that Ireland had granted incompatible State aid to Apple through preferential tax rulings.[1] The judgment was the result of an appeal by the Commission against the judgment of the General Court in case T-778/16, Ireland […]
Mehr lesen
Keine Kommentare
25. Juni 2024  |   von Phedon Nicolaides

Aid Measures with Limited Beneficiaries
State Aid Blogs - State Aid Uncovered photos 19 1
Introduction During the covid-19 pandemic Member States granted State aid to undertakings they considered important for their economies or for maintaining their connectivity with the rest of the world. Ryanair appealed against multiple Commission decisions authorising that aid. Ryanair succeeded in some of its challenges on technical issues. It lost all other cases on issues of principle. On 6 June […]
Mehr lesen
Keine Kommentare
Nächste Seite »

Sie möchten einen Beitrag einreichen oder zur Weiterentwicklung des Blogs State Aid Uncovered beitragen? Weitere Details finden Sie auf der englischsprachigen Seite.

Gastbeitrag einreichen

Abonnieren Sie unseren Newsletter für aktuelle Informationen zu Entwicklungen, Konferenzen, Seminaren und Veröffentlichungen in Ihrem Interessenbereich.

Newsletter: Jetzt abonnieren