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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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

29. Juni 2021 | State Aid Uncovered von Phedon Nicolaides

Amazon and the Difficulty of Finding a Comparable Tax Payer

State Aid Blogs - 26 christian wiediger rymh7EZPqRs unsplash

To apply the Arm’s Length Principle to transactions between two related companies, the Commission must identify the less complex company of the two and compare it to a similar independent company. Methodological errors in the application of the Arm’s Length Principle by national authorities does not necessarily prove the existence of advantage. Introduction On 12 May 2021 the Commission suffered […]

Keine Kommentare

30. März 2021 | State Aid Uncovered von Phedon Nicolaides

“Global” Assessment of Tax Schemes

State Aid Blogs - StateAidHub blogpost13 Barcelona

It is incumbent on the Commission to carry out a global assessment of tax schemes. But it must take into account only those provisions of schemes that apply ex ante and do not depend on the circumstances of individual tax payers. Only when aid has to be recovered must the provisions that apply to the specific circumstances of individual tax […]

Keine Kommentare

9. Februar 2021 | State Aid Uncovered von Phedon Nicolaides

The State Acting as a Regulator

State Aid Blogs - StateAidHub blogpost6 NL gambling

When the state acts as a regulator, it does not have to charge a licence fee that maximises its revenue. Introduction Governments can influence the allocation of resources with at least three instruments: subsidisation, taxation and regulation. All three may contain State aid; if subsidies are selective, if taxes allow for exemptions and if regulation involves charges which are not […]

Keine Kommentare

21. Juli 2020 | State Aid Uncovered von Phedon Nicolaides

Taxation of Multinational Companies: The Apple Case – A Political Setback for the Commission, but a Victory on Principle

MacBook on Table

Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of an advantage in the meaning of Article 107(1) TFEU. Update on Temporary Framework: Number of approved and published covid-19 measures, as of 17 July 2020: 213* Legal basis: Article 107(2)(b): 21; Article 107(3)(b): 179; Article 107(3)(c): 18 Five Member States have implemented 13 or more […]

Keine Kommentare

14. Juli 2020 | State Aid Uncovered von Phedon Nicolaides

2019 Competition Report

report

The Annual Competition Report is a useful document, but it should provide more information on the results of the ex post evaluations and ex post monitoring. Update on Temporary Framework: Number of approved and published COVID-19 measures, as of 10 July 2020: 202* Legal basis: Article 107(2)(b): 20; Article 107(3)(b): 171; Article 107(3)(c): 17 Six Member States have implemented 11 […]

Keine Kommentare

12. Mai 2020 | State Aid Uncovered von Phedon Nicolaides

Advantage Must be Proven, Not Assumed

Road sign "Wrong Way"

The European Commission has to consider whether the private investor principle is applicable in cases of state investments. It is for Member States to prove that their investments conform with the private investor principle. Temporary Framework As of 9 May 2020, the European Commission had approved 113 State aid measures to combat covid-19. Their legal basis was: Article 107(2)(b): 10; […]

Keine Kommentare

31. März 2020 | State Aid Uncovered von Phedon Nicolaides

How to Make Good the Damage Caused by a Natural Disaster

State Aid Blogs - sergio torres nUw2nIGeGYY unsplash

Compensation for costs incurred as a result of a natural disaster is State aid. The compensation must be for damage directly caused by the natural disaster. Introduction State aid to make good the damage caused by an “exceptional occurrence” such as the corona virus covid-19 is compatible with the internal market. The legal basis for exemption is Article 107(2)(b). Of […]

Keine Kommentare

3. März 2020 | State Aid Uncovered von Phedon Nicolaides

Public Funding of Infrastructure without State Aid

State Aide_Infrastructure

The existence of State aid must be checked at the level of both the direct and indirect beneficiaries who are the owners and users of infrastructure, respectively. If payments to private land owners are to be free of State aid, they must be calculated on the basis of an objective formula that takes into account the size and value of […]

Keine Kommentare

25. Februar 2020 | State Aid Uncovered von Phedon Nicolaides

Environmental Remediation and State Liability

State Aid Blogs - StateAidHub blogpost8 environmental remediation

Liability assumed by the state for the actions of an undertaking constitutes a selective advantage that may result in potential transfer of state resources in the future. Introduction On 16 January 2020 the General Court delivered its judgment in case T‑257/18, Iberpotash v European Commission.[1] Iberpotash, a Spanish company, appealed against Commission decision 2018/118. Iberpotash owns and operates potash mines […]

Keine Kommentare

« Vorherige Seite Nächste Seite »

- advantage ×

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

29. Juni 2021 | State Aid Uncovered von Phedon Nicolaides

Amazon and the Difficulty of Finding a Comparable Tax Payer

State Aid Blogs - 26 christian wiediger rymh7EZPqRs unsplash

To apply the Arm’s Length Principle to transactions between two related companies, the Commission must identify the less complex company of the two and compare it to a similar independent company. Methodological errors in the application of the Arm’s Length Principle by national authorities does not necessarily prove the existence of advantage. Introduction On 12 May 2021 the Commission suffered […]

Keine Kommentare

30. März 2021 | State Aid Uncovered von Phedon Nicolaides

“Global” Assessment of Tax Schemes

State Aid Blogs - StateAidHub blogpost13 Barcelona

It is incumbent on the Commission to carry out a global assessment of tax schemes. But it must take into account only those provisions of schemes that apply ex ante and do not depend on the circumstances of individual tax payers. Only when aid has to be recovered must the provisions that apply to the specific circumstances of individual tax […]

Keine Kommentare

9. Februar 2021 | State Aid Uncovered von Phedon Nicolaides

The State Acting as a Regulator

State Aid Blogs - StateAidHub blogpost6 NL gambling

When the state acts as a regulator, it does not have to charge a licence fee that maximises its revenue. Introduction Governments can influence the allocation of resources with at least three instruments: subsidisation, taxation and regulation. All three may contain State aid; if subsidies are selective, if taxes allow for exemptions and if regulation involves charges which are not […]

Keine Kommentare

21. Juli 2020 | State Aid Uncovered von Phedon Nicolaides

Taxation of Multinational Companies: The Apple Case – A Political Setback for the Commission, but a Victory on Principle

MacBook on Table

Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of an advantage in the meaning of Article 107(1) TFEU. Update on Temporary Framework: Number of approved and published covid-19 measures, as of 17 July 2020: 213* Legal basis: Article 107(2)(b): 21; Article 107(3)(b): 179; Article 107(3)(c): 18 Five Member States have implemented 13 or more […]

Keine Kommentare

14. Juli 2020 | State Aid Uncovered von Phedon Nicolaides

2019 Competition Report

report

The Annual Competition Report is a useful document, but it should provide more information on the results of the ex post evaluations and ex post monitoring. Update on Temporary Framework: Number of approved and published COVID-19 measures, as of 10 July 2020: 202* Legal basis: Article 107(2)(b): 20; Article 107(3)(b): 171; Article 107(3)(c): 17 Six Member States have implemented 11 […]

Keine Kommentare

12. Mai 2020 | State Aid Uncovered von Phedon Nicolaides

Advantage Must be Proven, Not Assumed

Road sign "Wrong Way"

The European Commission has to consider whether the private investor principle is applicable in cases of state investments. It is for Member States to prove that their investments conform with the private investor principle. Temporary Framework As of 9 May 2020, the European Commission had approved 113 State aid measures to combat covid-19. Their legal basis was: Article 107(2)(b): 10; […]

Keine Kommentare

31. März 2020 | State Aid Uncovered von Phedon Nicolaides

How to Make Good the Damage Caused by a Natural Disaster

State Aid Blogs - sergio torres nUw2nIGeGYY unsplash

Compensation for costs incurred as a result of a natural disaster is State aid. The compensation must be for damage directly caused by the natural disaster. Introduction State aid to make good the damage caused by an “exceptional occurrence” such as the corona virus covid-19 is compatible with the internal market. The legal basis for exemption is Article 107(2)(b). Of […]

Keine Kommentare

3. März 2020 | State Aid Uncovered von Phedon Nicolaides

Public Funding of Infrastructure without State Aid

State Aide_Infrastructure

The existence of State aid must be checked at the level of both the direct and indirect beneficiaries who are the owners and users of infrastructure, respectively. If payments to private land owners are to be free of State aid, they must be calculated on the basis of an objective formula that takes into account the size and value of […]

Keine Kommentare

25. Februar 2020 | State Aid Uncovered von Phedon Nicolaides

Environmental Remediation and State Liability

State Aid Blogs - StateAidHub blogpost8 environmental remediation

Liability assumed by the state for the actions of an undertaking constitutes a selective advantage that may result in potential transfer of state resources in the future. Introduction On 16 January 2020 the General Court delivered its judgment in case T‑257/18, Iberpotash v European Commission.[1] Iberpotash, a Spanish company, appealed against Commission decision 2018/118. Iberpotash owns and operates potash mines […]

Keine Kommentare

« Vorherige Seite Nächste Seite »

- advantage ×

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

29. Juni 2021 | State Aid Uncovered von Phedon Nicolaides

Amazon and the Difficulty of Finding a Comparable Tax Payer

State Aid Blogs - 26 christian wiediger rymh7EZPqRs unsplash

To apply the Arm’s Length Principle to transactions between two related companies, the Commission must identify the less complex company of the two and compare it to a similar independent company. Methodological errors in the application of the Arm’s Length Principle by national authorities does not necessarily prove the existence of advantage. Introduction On 12 May 2021 the Commission suffered […]

Keine Kommentare

30. März 2021 | State Aid Uncovered von Phedon Nicolaides

“Global” Assessment of Tax Schemes

State Aid Blogs - StateAidHub blogpost13 Barcelona

It is incumbent on the Commission to carry out a global assessment of tax schemes. But it must take into account only those provisions of schemes that apply ex ante and do not depend on the circumstances of individual tax payers. Only when aid has to be recovered must the provisions that apply to the specific circumstances of individual tax […]

Keine Kommentare

9. Februar 2021 | State Aid Uncovered von Phedon Nicolaides

The State Acting as a Regulator

State Aid Blogs - StateAidHub blogpost6 NL gambling

When the state acts as a regulator, it does not have to charge a licence fee that maximises its revenue. Introduction Governments can influence the allocation of resources with at least three instruments: subsidisation, taxation and regulation. All three may contain State aid; if subsidies are selective, if taxes allow for exemptions and if regulation involves charges which are not […]

Keine Kommentare

21. Juli 2020 | State Aid Uncovered von Phedon Nicolaides

Taxation of Multinational Companies: The Apple Case – A Political Setback for the Commission, but a Victory on Principle

MacBook on Table

Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of an advantage in the meaning of Article 107(1) TFEU. Update on Temporary Framework: Number of approved and published covid-19 measures, as of 17 July 2020: 213* Legal basis: Article 107(2)(b): 21; Article 107(3)(b): 179; Article 107(3)(c): 18 Five Member States have implemented 13 or more […]

Keine Kommentare

14. Juli 2020 | State Aid Uncovered von Phedon Nicolaides

2019 Competition Report

report

The Annual Competition Report is a useful document, but it should provide more information on the results of the ex post evaluations and ex post monitoring. Update on Temporary Framework: Number of approved and published COVID-19 measures, as of 10 July 2020: 202* Legal basis: Article 107(2)(b): 20; Article 107(3)(b): 171; Article 107(3)(c): 17 Six Member States have implemented 11 […]

Keine Kommentare

12. Mai 2020 | State Aid Uncovered von Phedon Nicolaides

Advantage Must be Proven, Not Assumed

Road sign "Wrong Way"

The European Commission has to consider whether the private investor principle is applicable in cases of state investments. It is for Member States to prove that their investments conform with the private investor principle. Temporary Framework As of 9 May 2020, the European Commission had approved 113 State aid measures to combat covid-19. Their legal basis was: Article 107(2)(b): 10; […]

Keine Kommentare

31. März 2020 | State Aid Uncovered von Phedon Nicolaides

How to Make Good the Damage Caused by a Natural Disaster

State Aid Blogs - sergio torres nUw2nIGeGYY unsplash

Compensation for costs incurred as a result of a natural disaster is State aid. The compensation must be for damage directly caused by the natural disaster. Introduction State aid to make good the damage caused by an “exceptional occurrence” such as the corona virus covid-19 is compatible with the internal market. The legal basis for exemption is Article 107(2)(b). Of […]

Keine Kommentare

3. März 2020 | State Aid Uncovered von Phedon Nicolaides

Public Funding of Infrastructure without State Aid

State Aide_Infrastructure

The existence of State aid must be checked at the level of both the direct and indirect beneficiaries who are the owners and users of infrastructure, respectively. If payments to private land owners are to be free of State aid, they must be calculated on the basis of an objective formula that takes into account the size and value of […]

Keine Kommentare

25. Februar 2020 | State Aid Uncovered von Phedon Nicolaides

Environmental Remediation and State Liability

State Aid Blogs - StateAidHub blogpost8 environmental remediation

Liability assumed by the state for the actions of an undertaking constitutes a selective advantage that may result in potential transfer of state resources in the future. Introduction On 16 January 2020 the General Court delivered its judgment in case T‑257/18, Iberpotash v European Commission.[1] Iberpotash, a Spanish company, appealed against Commission decision 2018/118. Iberpotash owns and operates potash mines […]

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