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

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14. Juni 2022 | State Aid Uncovered von Phedon Nicolaides

Territoriality and the Tax Treatment of Intra-group Transactions

State Aid Blogs - State Aid Uncovered SM posts 11

A special tax rule can constitute the reference or normal system of taxation if it is “severable” from other tax rules and has its own legal logic. Introduction The application of State aid rules to the tax treatment of transactions between companies that belong to the same multinational group is contentious. During the past three years or so, the Commission […]

Keine Kommentare

19. April 2022 | State Aid Uncovered von Phedon Nicolaides

Injection of Capital in a Postal Operator

State Aid Blogs - State Aid Uncovered SM posts 2

The resources of a public undertaking necessarily count as “state resources”, regardless of the degree of autonomy of the public undertaking. However, not every decision of a public undertaking can necessarily be “imputed” to the state. A prudent investor may take into account authorised State aid. A prudent investor may tolerate short-term losses if it can realise sufficient profits in […]

Keine Kommentare

12. April 2022 | State Aid Uncovered von Phedon Nicolaides

A First Commission Decision on Natural Gas Storage

State Aid Blogs - State Aid Uncovered SM posts 1

Compensation that guarantees a normal or fair rate of return eliminates risk that is inherent in market transactions and therefore confers an advantage in the meaning of Article 107(1) TFEU. Introduction On 23 March 2022, the European Commission announced plans to mitigate the spike in energy prices caused by the war in Ukraine. Chief among those plans were proposals for […]

Keine Kommentare

22. März 2022 | State Aid Uncovered von Phedon Nicolaides

I. Vouchers for SMEs II. Funding of Aid with Revenue from Levies Imposed on the Aid Beneficiaries

State Aid Blogs - State Aid Uncovered SM posts 4

State aid rules apply both to direct and indirect beneficiaries of aid. Introduction This week’s article reviews a Commission decision and a judgment of the Court of Justice. The Commission decision concerns Italian vouchers for SMEs to pay for the use of fast broadband services. The judgment deals with a German measure supporting milk quality tests. In both cases an […]

Keine Kommentare

1. März 2022 | State Aid Uncovered von Phedon Nicolaides

Security of Energy Supply

State Aid Blogs - State Aid Uncovered SM posts

Guaranteed supply of electricity at fixed prices to a state-owned network operator involves a transfer of state resources to the supplier. Guaranteed supply of electricity at fixed prices confers an advantage to the supplier. Introduction Member States are allowed to take measures to ensure the security of energy supplies. There is a variety of such measures: imposition of obligations on […]

Keine Kommentare

22. Februar 2022 | State Aid Uncovered von Phedon Nicolaides

Compensation for Damage and De Minimis Aid

State Aid Blogs - Social Media posts 4

Compensation for damage caused by protected animals is State aid. Member States may categorise compensatory payments as de minimis aid and refuse to make payments in excess of the de minimis threshold. Introduction Advantage in the meaning of Article 107(1) TFEU is any benefit granted by the state that is not available under normal market conditions. Normal market conditions are […]

Keine Kommentare

11. Januar 2022 | State Aid Uncovered von Phedon Nicolaides

Private Creditor and the Ability of the Debtor to Repay

State Aid Blogs - Social Media posts 1

There are no rules as to the promptness with which a private creditor must act in order to enforce its claims. However, a hypothetical private creditor need not demand that a debtor be declared insolvent as soon as it fails, without taking any account of its longer-term potential. Introduction When the state accepts to restructure debt owed to it or […]

Keine Kommentare

2. November 2021 | State Aid Uncovered von Phedon Nicolaides

Market Economy Operator

State Aid Blogs - Blog 44

Comparing prices charged by different airports is not a suitable method for detecting the existence of selective advantages. Introduction Airports enter into complex agreements with airlines. When airports are in public ownership or operate under a mandate by the state, their agreements with airlines may contain State aid. It is, however, very difficult to detect State aid in these agreements […]

Keine Kommentare

24. August 2021 | State Aid Uncovered von Phedon Nicolaides

It is Difficult to Challenge a Commission Decision Opening the Formal Investigation Procedure

State Aid Blogs - pablo hermoso 8It1EzstbfI unsplash

The assessment of the Commission in an “opening decision” is only provisional. The Commission is not required to prioritise its investigations or to extend them to anyone who may be in a similar situation. The right of non-discrimination is not violated when the Commission chooses to investigate some instead of all possible cases of State aid. An individual measure that […]

Keine Kommentare

3. August 2021 | State Aid Uncovered von Phedon Nicolaides

Methods for Determining Property Value

State Aid Blogs - luke thornton yRo4KoUSBBw unsplash

Member States may use different methods for determining the value of property as long as they produce similar results. Introduction The base for property taxation is normally the value of the property, not size or location. The difficulty in determining the value of property is that land or buildings have no intrinsic value. It all depends on the purpose for […]

Keine Kommentare

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14. Juni 2022 | State Aid Uncovered von Phedon Nicolaides

Territoriality and the Tax Treatment of Intra-group Transactions

State Aid Blogs - State Aid Uncovered SM posts 11

A special tax rule can constitute the reference or normal system of taxation if it is “severable” from other tax rules and has its own legal logic. Introduction The application of State aid rules to the tax treatment of transactions between companies that belong to the same multinational group is contentious. During the past three years or so, the Commission […]

Keine Kommentare

19. April 2022 | State Aid Uncovered von Phedon Nicolaides

Injection of Capital in a Postal Operator

State Aid Blogs - State Aid Uncovered SM posts 2

The resources of a public undertaking necessarily count as “state resources”, regardless of the degree of autonomy of the public undertaking. However, not every decision of a public undertaking can necessarily be “imputed” to the state. A prudent investor may take into account authorised State aid. A prudent investor may tolerate short-term losses if it can realise sufficient profits in […]

Keine Kommentare

12. April 2022 | State Aid Uncovered von Phedon Nicolaides

A First Commission Decision on Natural Gas Storage

State Aid Blogs - State Aid Uncovered SM posts 1

Compensation that guarantees a normal or fair rate of return eliminates risk that is inherent in market transactions and therefore confers an advantage in the meaning of Article 107(1) TFEU. Introduction On 23 March 2022, the European Commission announced plans to mitigate the spike in energy prices caused by the war in Ukraine. Chief among those plans were proposals for […]

Keine Kommentare

22. März 2022 | State Aid Uncovered von Phedon Nicolaides

I. Vouchers for SMEs II. Funding of Aid with Revenue from Levies Imposed on the Aid Beneficiaries

State Aid Blogs - State Aid Uncovered SM posts 4

State aid rules apply both to direct and indirect beneficiaries of aid. Introduction This week’s article reviews a Commission decision and a judgment of the Court of Justice. The Commission decision concerns Italian vouchers for SMEs to pay for the use of fast broadband services. The judgment deals with a German measure supporting milk quality tests. In both cases an […]

Keine Kommentare

1. März 2022 | State Aid Uncovered von Phedon Nicolaides

Security of Energy Supply

State Aid Blogs - State Aid Uncovered SM posts

Guaranteed supply of electricity at fixed prices to a state-owned network operator involves a transfer of state resources to the supplier. Guaranteed supply of electricity at fixed prices confers an advantage to the supplier. Introduction Member States are allowed to take measures to ensure the security of energy supplies. There is a variety of such measures: imposition of obligations on […]

Keine Kommentare

22. Februar 2022 | State Aid Uncovered von Phedon Nicolaides

Compensation for Damage and De Minimis Aid

State Aid Blogs - Social Media posts 4

Compensation for damage caused by protected animals is State aid. Member States may categorise compensatory payments as de minimis aid and refuse to make payments in excess of the de minimis threshold. Introduction Advantage in the meaning of Article 107(1) TFEU is any benefit granted by the state that is not available under normal market conditions. Normal market conditions are […]

Keine Kommentare

11. Januar 2022 | State Aid Uncovered von Phedon Nicolaides

Private Creditor and the Ability of the Debtor to Repay

State Aid Blogs - Social Media posts 1

There are no rules as to the promptness with which a private creditor must act in order to enforce its claims. However, a hypothetical private creditor need not demand that a debtor be declared insolvent as soon as it fails, without taking any account of its longer-term potential. Introduction When the state accepts to restructure debt owed to it or […]

Keine Kommentare

2. November 2021 | State Aid Uncovered von Phedon Nicolaides

Market Economy Operator

State Aid Blogs - Blog 44

Comparing prices charged by different airports is not a suitable method for detecting the existence of selective advantages. Introduction Airports enter into complex agreements with airlines. When airports are in public ownership or operate under a mandate by the state, their agreements with airlines may contain State aid. It is, however, very difficult to detect State aid in these agreements […]

Keine Kommentare

24. August 2021 | State Aid Uncovered von Phedon Nicolaides

It is Difficult to Challenge a Commission Decision Opening the Formal Investigation Procedure

State Aid Blogs - pablo hermoso 8It1EzstbfI unsplash

The assessment of the Commission in an “opening decision” is only provisional. The Commission is not required to prioritise its investigations or to extend them to anyone who may be in a similar situation. The right of non-discrimination is not violated when the Commission chooses to investigate some instead of all possible cases of State aid. An individual measure that […]

Keine Kommentare

3. August 2021 | State Aid Uncovered von Phedon Nicolaides

Methods for Determining Property Value

State Aid Blogs - luke thornton yRo4KoUSBBw unsplash

Member States may use different methods for determining the value of property as long as they produce similar results. Introduction The base for property taxation is normally the value of the property, not size or location. The difficulty in determining the value of property is that land or buildings have no intrinsic value. It all depends on the purpose for […]

Keine Kommentare

« Vorherige Seite Nächste Seite »

- advantage ×

14. Juni 2022 | State Aid Uncovered von Phedon Nicolaides

Territoriality and the Tax Treatment of Intra-group Transactions

State Aid Blogs - State Aid Uncovered SM posts 11

A special tax rule can constitute the reference or normal system of taxation if it is “severable” from other tax rules and has its own legal logic. Introduction The application of State aid rules to the tax treatment of transactions between companies that belong to the same multinational group is contentious. During the past three years or so, the Commission […]

Keine Kommentare

19. April 2022 | State Aid Uncovered von Phedon Nicolaides

Injection of Capital in a Postal Operator

State Aid Blogs - State Aid Uncovered SM posts 2

The resources of a public undertaking necessarily count as “state resources”, regardless of the degree of autonomy of the public undertaking. However, not every decision of a public undertaking can necessarily be “imputed” to the state. A prudent investor may take into account authorised State aid. A prudent investor may tolerate short-term losses if it can realise sufficient profits in […]

Keine Kommentare

12. April 2022 | State Aid Uncovered von Phedon Nicolaides

A First Commission Decision on Natural Gas Storage

State Aid Blogs - State Aid Uncovered SM posts 1

Compensation that guarantees a normal or fair rate of return eliminates risk that is inherent in market transactions and therefore confers an advantage in the meaning of Article 107(1) TFEU. Introduction On 23 March 2022, the European Commission announced plans to mitigate the spike in energy prices caused by the war in Ukraine. Chief among those plans were proposals for […]

Keine Kommentare

22. März 2022 | State Aid Uncovered von Phedon Nicolaides

I. Vouchers for SMEs II. Funding of Aid with Revenue from Levies Imposed on the Aid Beneficiaries

State Aid Blogs - State Aid Uncovered SM posts 4

State aid rules apply both to direct and indirect beneficiaries of aid. Introduction This week’s article reviews a Commission decision and a judgment of the Court of Justice. The Commission decision concerns Italian vouchers for SMEs to pay for the use of fast broadband services. The judgment deals with a German measure supporting milk quality tests. In both cases an […]

Keine Kommentare

1. März 2022 | State Aid Uncovered von Phedon Nicolaides

Security of Energy Supply

State Aid Blogs - State Aid Uncovered SM posts

Guaranteed supply of electricity at fixed prices to a state-owned network operator involves a transfer of state resources to the supplier. Guaranteed supply of electricity at fixed prices confers an advantage to the supplier. Introduction Member States are allowed to take measures to ensure the security of energy supplies. There is a variety of such measures: imposition of obligations on […]

Keine Kommentare

22. Februar 2022 | State Aid Uncovered von Phedon Nicolaides

Compensation for Damage and De Minimis Aid

State Aid Blogs - Social Media posts 4

Compensation for damage caused by protected animals is State aid. Member States may categorise compensatory payments as de minimis aid and refuse to make payments in excess of the de minimis threshold. Introduction Advantage in the meaning of Article 107(1) TFEU is any benefit granted by the state that is not available under normal market conditions. Normal market conditions are […]

Keine Kommentare

11. Januar 2022 | State Aid Uncovered von Phedon Nicolaides

Private Creditor and the Ability of the Debtor to Repay

State Aid Blogs - Social Media posts 1

There are no rules as to the promptness with which a private creditor must act in order to enforce its claims. However, a hypothetical private creditor need not demand that a debtor be declared insolvent as soon as it fails, without taking any account of its longer-term potential. Introduction When the state accepts to restructure debt owed to it or […]

Keine Kommentare

2. November 2021 | State Aid Uncovered von Phedon Nicolaides

Market Economy Operator

State Aid Blogs - Blog 44

Comparing prices charged by different airports is not a suitable method for detecting the existence of selective advantages. Introduction Airports enter into complex agreements with airlines. When airports are in public ownership or operate under a mandate by the state, their agreements with airlines may contain State aid. It is, however, very difficult to detect State aid in these agreements […]

Keine Kommentare

24. August 2021 | State Aid Uncovered von Phedon Nicolaides

It is Difficult to Challenge a Commission Decision Opening the Formal Investigation Procedure

State Aid Blogs - pablo hermoso 8It1EzstbfI unsplash

The assessment of the Commission in an “opening decision” is only provisional. The Commission is not required to prioritise its investigations or to extend them to anyone who may be in a similar situation. The right of non-discrimination is not violated when the Commission chooses to investigate some instead of all possible cases of State aid. An individual measure that […]

Keine Kommentare

3. August 2021 | State Aid Uncovered von Phedon Nicolaides

Methods for Determining Property Value

State Aid Blogs - luke thornton yRo4KoUSBBw unsplash

Member States may use different methods for determining the value of property as long as they produce similar results. Introduction The base for property taxation is normally the value of the property, not size or location. The difficulty in determining the value of property is that land or buildings have no intrinsic value. It all depends on the purpose for […]

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