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

- member states ×

23. August 2016 | State Aid Uncovered von Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part I – Economic Activities & State Resources

State Aid Blogs - m 19 1

The Notice provides a thorough review of the case law and the decisional practice of the Commission. Introduction After more than two years of deliberations, the Commission Notice on the Notion of State Aid was published in the Official Journal on 19 July 2016.[1] The Notice presents “the Commission’s understanding of Article 107(1) of the Treaty, as interpreted by the […]

Keine Kommentare

2. August 2016 | State Aid Uncovered von Phedon Nicolaides

State Aid Rules and Transfer Pricing

State Aid Blogs - m 40

Tax rulings on transfer pricing have to approximate market-based outcomes. Introduction Twenty years ago, the European Commission initiated discussion on how State aid rules could apply to direct taxation. In 1998 it adopted its Notice on direct business taxation. At about the same time the Commission launched several formal investigations which culminated in negative decisions. In 2013 and 2014, […]

Keine Kommentare

24. Mai 2016 | State Aid Uncovered von Phedon Nicolaides

Tax Exemptions Authorised by the Council of the EU

State Aid Blogs - m 8 1

State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid. Introduction On 22 April 2016, the General Court rendered its judgment […]

Keine Kommentare

18. August 2015 | State Aid Uncovered von Phedon Nicolaides

Why Do some Member States Offer so much Fiscal Aid?

State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement

Member States differ significantly in their propensity to grant fiscal aid. Introduction Interest in fiscal aid has been rekindled recently by two unrelated events. First, the Commission opened a number of investigations on the alleged special tax treatment accorded to multinational companies such as Apple and Starbucks. These investigations are believed to be almost completed and the Commission is […]

Keine Kommentare

15. Juni 2015 | State Aid Uncovered von Phedon Nicolaides

Germany Scores a Hat-trick of Non-Aid Measures!

State Aid Blogs - StateAidHub blogpost33 trade

At the end of April, the European Commission announced that seven measures were found not to constitute State aid because they could not be reasonably expected to affect cross-border trade. The finding of no affectation of trade is rare. That seven measures were thought not capable of affecting trade is very exceptional. Perhaps the Commission is trying to signal to […]

Keine Kommentare

10. März 2015 | State Aid Uncovered von Phedon Nicolaides

Non-Economic Activities

State Aid Blogs - 05.12.Imputability of Aid State aidz

Health insurance which is based on the principle of social solidarity is not economic in nature. Solidarity means that citizens have a right to the service in question and the quality of the service they obtain is not linked to the price they pay, if any. Health services which are provided privately for remuneration are economic in nature. Services provided […]

Keine Kommentare

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- member states ×

23. August 2016 | State Aid Uncovered von Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part I – Economic Activities & State Resources

State Aid Blogs - m 19 1

The Notice provides a thorough review of the case law and the decisional practice of the Commission. Introduction After more than two years of deliberations, the Commission Notice on the Notion of State Aid was published in the Official Journal on 19 July 2016.[1] The Notice presents “the Commission’s understanding of Article 107(1) of the Treaty, as interpreted by the […]

Keine Kommentare

2. August 2016 | State Aid Uncovered von Phedon Nicolaides

State Aid Rules and Transfer Pricing

State Aid Blogs - m 40

Tax rulings on transfer pricing have to approximate market-based outcomes. Introduction Twenty years ago, the European Commission initiated discussion on how State aid rules could apply to direct taxation. In 1998 it adopted its Notice on direct business taxation. At about the same time the Commission launched several formal investigations which culminated in negative decisions. In 2013 and 2014, […]

Keine Kommentare

24. Mai 2016 | State Aid Uncovered von Phedon Nicolaides

Tax Exemptions Authorised by the Council of the EU

State Aid Blogs - m 8 1

State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid. Introduction On 22 April 2016, the General Court rendered its judgment […]

Keine Kommentare

18. August 2015 | State Aid Uncovered von Phedon Nicolaides

Why Do some Member States Offer so much Fiscal Aid?

State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement

Member States differ significantly in their propensity to grant fiscal aid. Introduction Interest in fiscal aid has been rekindled recently by two unrelated events. First, the Commission opened a number of investigations on the alleged special tax treatment accorded to multinational companies such as Apple and Starbucks. These investigations are believed to be almost completed and the Commission is […]

Keine Kommentare

15. Juni 2015 | State Aid Uncovered von Phedon Nicolaides

Germany Scores a Hat-trick of Non-Aid Measures!

State Aid Blogs - StateAidHub blogpost33 trade

At the end of April, the European Commission announced that seven measures were found not to constitute State aid because they could not be reasonably expected to affect cross-border trade. The finding of no affectation of trade is rare. That seven measures were thought not capable of affecting trade is very exceptional. Perhaps the Commission is trying to signal to […]

Keine Kommentare

10. März 2015 | State Aid Uncovered von Phedon Nicolaides

Non-Economic Activities

State Aid Blogs - 05.12.Imputability of Aid State aidz

Health insurance which is based on the principle of social solidarity is not economic in nature. Solidarity means that citizens have a right to the service in question and the quality of the service they obtain is not linked to the price they pay, if any. Health services which are provided privately for remuneration are economic in nature. Services provided […]

Keine Kommentare

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- member states ×

23. August 2016 | State Aid Uncovered von Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part I – Economic Activities & State Resources

State Aid Blogs - m 19 1

The Notice provides a thorough review of the case law and the decisional practice of the Commission. Introduction After more than two years of deliberations, the Commission Notice on the Notion of State Aid was published in the Official Journal on 19 July 2016.[1] The Notice presents “the Commission’s understanding of Article 107(1) of the Treaty, as interpreted by the […]

Keine Kommentare

2. August 2016 | State Aid Uncovered von Phedon Nicolaides

State Aid Rules and Transfer Pricing

State Aid Blogs - m 40

Tax rulings on transfer pricing have to approximate market-based outcomes. Introduction Twenty years ago, the European Commission initiated discussion on how State aid rules could apply to direct taxation. In 1998 it adopted its Notice on direct business taxation. At about the same time the Commission launched several formal investigations which culminated in negative decisions. In 2013 and 2014, […]

Keine Kommentare

24. Mai 2016 | State Aid Uncovered von Phedon Nicolaides

Tax Exemptions Authorised by the Council of the EU

State Aid Blogs - m 8 1

State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid. Introduction On 22 April 2016, the General Court rendered its judgment […]

Keine Kommentare

18. August 2015 | State Aid Uncovered von Phedon Nicolaides

Why Do some Member States Offer so much Fiscal Aid?

State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement

Member States differ significantly in their propensity to grant fiscal aid. Introduction Interest in fiscal aid has been rekindled recently by two unrelated events. First, the Commission opened a number of investigations on the alleged special tax treatment accorded to multinational companies such as Apple and Starbucks. These investigations are believed to be almost completed and the Commission is […]

Keine Kommentare

15. Juni 2015 | State Aid Uncovered von Phedon Nicolaides

Germany Scores a Hat-trick of Non-Aid Measures!

State Aid Blogs - StateAidHub blogpost33 trade

At the end of April, the European Commission announced that seven measures were found not to constitute State aid because they could not be reasonably expected to affect cross-border trade. The finding of no affectation of trade is rare. That seven measures were thought not capable of affecting trade is very exceptional. Perhaps the Commission is trying to signal to […]

Keine Kommentare

10. März 2015 | State Aid Uncovered von Phedon Nicolaides

Non-Economic Activities

State Aid Blogs - 05.12.Imputability of Aid State aidz

Health insurance which is based on the principle of social solidarity is not economic in nature. Solidarity means that citizens have a right to the service in question and the quality of the service they obtain is not linked to the price they pay, if any. Health services which are provided privately for remuneration are economic in nature. Services provided […]

Keine Kommentare

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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