Europäisches Beihilfenrecht Blog

State Aid Uncovered Blog

On a weekly basis Phedon Nicolaides posts critical analysis pieces on the latest State aid judgments and decisions on his blog State Aid Uncovered. Each article presents the main points of a court ruling or Commission‘s decision, places them in the context of similar case law or practice, assesses the underlying reasoning, and identifies any inconsistencies or contradictions.
Occasional guest blog posts by other State aid experts complement the State aid knowledge hub.

Join the debate now!

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

State Aid Uncovered ×

6. Februar 2024 | State Aid Uncovered von Phedon Nicolaides

Indirect Beneficiaries of State aid

State Aid Blogs - State Aid Uncovered photos 3

Introduction The prohibition of State aid in Article 107(1) TFEU applies both to direct and indirect beneficiaries. The direct beneficiary is the formal recipient of the aid. However, the formal recipient may only act as an intermediary through which aid flows to third parties or may in fact be required by the aid measure to pass on some or most […]

Keine Kommentare

30. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Non-contractual Liability in the Field of State aid

State Aid Blogs - State Aid Uncovered photos 2 1

Introduction The Commission, in its control of State aid, occasionally makes mistakes. EU courts may annul erroneous Commission decisions. This raises the question whether affected undertakings may ask for compensation. The answer is that in order to be eligible for compensation, an undertaking must have suffered damage as a result of an error that constitutes a “serious breach” of EU […]

Keine Kommentare

23. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Public Service Compensation and Indexation of Costs

State Aid Blogs - State Aid Uncovered photos 2

Introduction Member States may impose public service obligations [PSO] on undertakings and compensate them for the extra costs they incur. The public service compensation [PSC] may also include reasonable profit. Naturally, the PSC may not cover costs that are not related to the PSO or the service of general economic interest [SGEI]. So, for multi-service providers, account separation is absolutely […]

Keine Kommentare

16. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Undertakings May also Carry out Non-economic Activities

State Aid Blogs - State Aid Uncovered photos 1

Introduction An undertaking is any entity that carries out economic activities regardless of how it is classified in national law or how it is financed. The General Court, in its judgment of 20 December 2023, in case T-166/21, Autorità di sistema portuale del Mar Ligure occidentale v European Commission, also clarified that if an undertaking also carries out tasks assigned […]

Keine Kommentare

9. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

National Court May Order Recovery of Illegal Aid that Is Considered Existing Aid

State Aid Blogs - State Aid Uncovered photos

Introduction The European Commission is required by Regulation 2015/1589 to order recover of State aid that it finds to be incompatible with the internal market. However, it may not order recovery of illegal aid – i.e. non-notified aid – until it assesses its compatibility with the internal market. By contrast, national courts have no competence to assess the compatibility of […]

Keine Kommentare

2. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Selectivity

State Aid Blogs - State Aid Uncovered photos 1

Introduction On 14 December 2023, the Court of Justice, in its judgment in joined cases C-693/21 P and C-698/21 P, EDP España & Naturgy Energy Group v European Commission, faulted the Commission for failing to provide a sufficient explanation why a Spanish measure was selective in the meaning of Article 107(1) TFEU.1 According to the Court of Justice, the Commission […]

Keine Kommentare

27. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

The Consequence of the Tax Autonomy of Member States

State Aid Blogs - State Aid Uncovered photos

Introduction The favourable tax treatment of multinational companies has long been in the sights of the Commission. However, the recent judgments on Fiat [C‑885/19 P, Fiat v Commission] and Engie [C‑454/21 P, Engie v Commission] have made it clear that Commission may not rely on principles which are not recognised in the tax laws of Member States. This fundamental rule […]

Keine Kommentare

21. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Recovery of Incompatible Aid in an Agreement between an Airport and an Airline

State Aid Blogs - Untitled design 16

Introduction On 23 November 2023, the Court of Justice, in case C-758/21 P, Ryanair v European Commission, rejected Ryanair’s action against the judgment of the General Court in case T-448/18, Ryanair v European Commission.1 In its judgment, the General Court dismissed Ryanair’s appeal against Commission decision 2018/628. In that decision, the Commission found, among other things, that Austria had granted […]

Keine Kommentare

19. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Indirect Advantage

State Aid Blogs - Untitled design 30

Introduction It is an established principle in the State aid case law that Article 107(1) TFEU applies both to direct and possibly indirect aid beneficiaries. Yet, it is not always easy to identify any indirect beneficiaries. On 15 November 2023, the General Court, in case T-167/21, European Gaming and Betting Association v European Commission, faulted the latter for failing to […]

Keine Kommentare

11. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions

State Aid Blogs - Untitled design 29

Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court of Justice censured the European Commission for defining its own hypothetical reference tax system that was different from the relevant tax provisions in those two countries. The Court again faulted the Commission in its more recent judgments on advance tax rulings. Given the discretion of […]

Keine Kommentare

« Vorherige Seite Nächste Seite »

State Aid Uncovered ×

6. Februar 2024 | State Aid Uncovered von Phedon Nicolaides

Indirect Beneficiaries of State aid

State Aid Blogs - State Aid Uncovered photos 3

Introduction The prohibition of State aid in Article 107(1) TFEU applies both to direct and indirect beneficiaries. The direct beneficiary is the formal recipient of the aid. However, the formal recipient may only act as an intermediary through which aid flows to third parties or may in fact be required by the aid measure to pass on some or most […]

Keine Kommentare

30. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Non-contractual Liability in the Field of State aid

State Aid Blogs - State Aid Uncovered photos 2 1

Introduction The Commission, in its control of State aid, occasionally makes mistakes. EU courts may annul erroneous Commission decisions. This raises the question whether affected undertakings may ask for compensation. The answer is that in order to be eligible for compensation, an undertaking must have suffered damage as a result of an error that constitutes a “serious breach” of EU […]

Keine Kommentare

23. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Public Service Compensation and Indexation of Costs

State Aid Blogs - State Aid Uncovered photos 2

Introduction Member States may impose public service obligations [PSO] on undertakings and compensate them for the extra costs they incur. The public service compensation [PSC] may also include reasonable profit. Naturally, the PSC may not cover costs that are not related to the PSO or the service of general economic interest [SGEI]. So, for multi-service providers, account separation is absolutely […]

Keine Kommentare

16. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Undertakings May also Carry out Non-economic Activities

State Aid Blogs - State Aid Uncovered photos 1

Introduction An undertaking is any entity that carries out economic activities regardless of how it is classified in national law or how it is financed. The General Court, in its judgment of 20 December 2023, in case T-166/21, Autorità di sistema portuale del Mar Ligure occidentale v European Commission, also clarified that if an undertaking also carries out tasks assigned […]

Keine Kommentare

9. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

National Court May Order Recovery of Illegal Aid that Is Considered Existing Aid

State Aid Blogs - State Aid Uncovered photos

Introduction The European Commission is required by Regulation 2015/1589 to order recover of State aid that it finds to be incompatible with the internal market. However, it may not order recovery of illegal aid – i.e. non-notified aid – until it assesses its compatibility with the internal market. By contrast, national courts have no competence to assess the compatibility of […]

Keine Kommentare

2. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Selectivity

State Aid Blogs - State Aid Uncovered photos 1

Introduction On 14 December 2023, the Court of Justice, in its judgment in joined cases C-693/21 P and C-698/21 P, EDP España & Naturgy Energy Group v European Commission, faulted the Commission for failing to provide a sufficient explanation why a Spanish measure was selective in the meaning of Article 107(1) TFEU.1 According to the Court of Justice, the Commission […]

Keine Kommentare

27. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

The Consequence of the Tax Autonomy of Member States

State Aid Blogs - State Aid Uncovered photos

Introduction The favourable tax treatment of multinational companies has long been in the sights of the Commission. However, the recent judgments on Fiat [C‑885/19 P, Fiat v Commission] and Engie [C‑454/21 P, Engie v Commission] have made it clear that Commission may not rely on principles which are not recognised in the tax laws of Member States. This fundamental rule […]

Keine Kommentare

21. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Recovery of Incompatible Aid in an Agreement between an Airport and an Airline

State Aid Blogs - Untitled design 16

Introduction On 23 November 2023, the Court of Justice, in case C-758/21 P, Ryanair v European Commission, rejected Ryanair’s action against the judgment of the General Court in case T-448/18, Ryanair v European Commission.1 In its judgment, the General Court dismissed Ryanair’s appeal against Commission decision 2018/628. In that decision, the Commission found, among other things, that Austria had granted […]

Keine Kommentare

19. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Indirect Advantage

State Aid Blogs - Untitled design 30

Introduction It is an established principle in the State aid case law that Article 107(1) TFEU applies both to direct and possibly indirect aid beneficiaries. Yet, it is not always easy to identify any indirect beneficiaries. On 15 November 2023, the General Court, in case T-167/21, European Gaming and Betting Association v European Commission, faulted the latter for failing to […]

Keine Kommentare

11. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions

State Aid Blogs - Untitled design 29

Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court of Justice censured the European Commission for defining its own hypothetical reference tax system that was different from the relevant tax provisions in those two countries. The Court again faulted the Commission in its more recent judgments on advance tax rulings. Given the discretion of […]

Keine Kommentare

« Vorherige Seite Nächste Seite »

State Aid Uncovered ×

6. Februar 2024 | State Aid Uncovered von Phedon Nicolaides

Indirect Beneficiaries of State aid

State Aid Blogs - State Aid Uncovered photos 3

Introduction The prohibition of State aid in Article 107(1) TFEU applies both to direct and indirect beneficiaries. The direct beneficiary is the formal recipient of the aid. However, the formal recipient may only act as an intermediary through which aid flows to third parties or may in fact be required by the aid measure to pass on some or most […]

Keine Kommentare

30. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Non-contractual Liability in the Field of State aid

State Aid Blogs - State Aid Uncovered photos 2 1

Introduction The Commission, in its control of State aid, occasionally makes mistakes. EU courts may annul erroneous Commission decisions. This raises the question whether affected undertakings may ask for compensation. The answer is that in order to be eligible for compensation, an undertaking must have suffered damage as a result of an error that constitutes a “serious breach” of EU […]

Keine Kommentare

23. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Public Service Compensation and Indexation of Costs

State Aid Blogs - State Aid Uncovered photos 2

Introduction Member States may impose public service obligations [PSO] on undertakings and compensate them for the extra costs they incur. The public service compensation [PSC] may also include reasonable profit. Naturally, the PSC may not cover costs that are not related to the PSO or the service of general economic interest [SGEI]. So, for multi-service providers, account separation is absolutely […]

Keine Kommentare

16. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Undertakings May also Carry out Non-economic Activities

State Aid Blogs - State Aid Uncovered photos 1

Introduction An undertaking is any entity that carries out economic activities regardless of how it is classified in national law or how it is financed. The General Court, in its judgment of 20 December 2023, in case T-166/21, Autorità di sistema portuale del Mar Ligure occidentale v European Commission, also clarified that if an undertaking also carries out tasks assigned […]

Keine Kommentare

9. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

National Court May Order Recovery of Illegal Aid that Is Considered Existing Aid

State Aid Blogs - State Aid Uncovered photos

Introduction The European Commission is required by Regulation 2015/1589 to order recover of State aid that it finds to be incompatible with the internal market. However, it may not order recovery of illegal aid – i.e. non-notified aid – until it assesses its compatibility with the internal market. By contrast, national courts have no competence to assess the compatibility of […]

Keine Kommentare

2. Januar 2024 | State Aid Uncovered von Phedon Nicolaides

Selectivity

State Aid Blogs - State Aid Uncovered photos 1

Introduction On 14 December 2023, the Court of Justice, in its judgment in joined cases C-693/21 P and C-698/21 P, EDP España & Naturgy Energy Group v European Commission, faulted the Commission for failing to provide a sufficient explanation why a Spanish measure was selective in the meaning of Article 107(1) TFEU.1 According to the Court of Justice, the Commission […]

Keine Kommentare

27. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

The Consequence of the Tax Autonomy of Member States

State Aid Blogs - State Aid Uncovered photos

Introduction The favourable tax treatment of multinational companies has long been in the sights of the Commission. However, the recent judgments on Fiat [C‑885/19 P, Fiat v Commission] and Engie [C‑454/21 P, Engie v Commission] have made it clear that Commission may not rely on principles which are not recognised in the tax laws of Member States. This fundamental rule […]

Keine Kommentare

21. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Recovery of Incompatible Aid in an Agreement between an Airport and an Airline

State Aid Blogs - Untitled design 16

Introduction On 23 November 2023, the Court of Justice, in case C-758/21 P, Ryanair v European Commission, rejected Ryanair’s action against the judgment of the General Court in case T-448/18, Ryanair v European Commission.1 In its judgment, the General Court dismissed Ryanair’s appeal against Commission decision 2018/628. In that decision, the Commission found, among other things, that Austria had granted […]

Keine Kommentare

19. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Indirect Advantage

State Aid Blogs - Untitled design 30

Introduction It is an established principle in the State aid case law that Article 107(1) TFEU applies both to direct and possibly indirect aid beneficiaries. Yet, it is not always easy to identify any indirect beneficiaries. On 15 November 2023, the General Court, in case T-167/21, European Gaming and Betting Association v European Commission, faulted the latter for failing to […]

Keine Kommentare

11. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions

State Aid Blogs - Untitled design 29

Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court of Justice censured the European Commission for defining its own hypothetical reference tax system that was different from the relevant tax provisions in those two countries. The Court again faulted the Commission in its more recent judgments on advance tax rulings. Given the discretion of […]

Keine Kommentare

« Vorherige Seite Nächste Seite »

How to Submit a Blog Post

Do you want to share your analysis of a State aid law topic? We invite you to submit your post on, for example: recent European, national or international judgments or legislation with relevance to EU State aid law; new developments, publications, hot topics in EU State aid law. The recommended length of the post is 500-2,000 words incl. references (endnotes). Your analysis will be published under the category ‘Guest State Aid Blog’.

Here’s how you can publish a post on the Blog as a guest author:

Step 1: Submit your draft to Nelly Stratieva at stratieva@lexxion.eu.

Step 2: We at Lexxion will review your draft to make sure its content and quality fit the blog. If needed, they will suggest what improvements you should make.

Step 3: Once your draft has been finalised and accepted, we will publish your post.

Gastbeitrag einreichen