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

23. Februar 2016 | State Aid Uncovered von Phedon Nicolaides

How to Determine the Selectivity of a Tax Measure

State Aid Blogs - m 8 1

A tax exception is normally a selective measure. However, exceptions which are open to all undertakings are not selective, even if they deviate from the standard tax rate or base. Exceptions which are open only to a few undertakings escape from being classified as selective only when the beneficiary undertakings are in a different legal or factual situation than non-beneficiaries. […]

Keine Kommentare

16. Februar 2016 | State Aid Uncovered von Phedon Nicolaides

The Boundaries of Non-Economic Infrastructure and the Limits of the Funding Gap Method

State Aid Blogs - m 35 1

Public funding of assets which are used exclusively by certain undertakings constitutes State aid. If the state chooses to fund certain assets or activities, then it must do so consistently in all regions and in relation to all affected undertakings. Introduction A typical mission of the state is to provide public goods. Normally public funding of public goods is […]

Keine Kommentare

9. Februar 2016 | State Aid Uncovered von Phedon Nicolaides

Connecting Public and Private Infrastructure

State Aid Blogs - m 36 1

Public funding of public infrastructure is not State aid. Public funding of connections between public and private infrastructure is not State aid as long as it is open to all users and no fee is charged. Introduction Last week’s article examined the use of a port facility. This week the focus is on a related issue: investment in port […]

Keine Kommentare

2. Februar 2016 | State Aid Uncovered von Phedon Nicolaides

Possible Advantage from the Exclusive Use of Public-Funded Infrastructure

State Aid Blogs - m 37

The exclusive use of a public asset or an asset funded by public money may confer an advantage in the meaning of Article 107(1) TFEU if several competitors express their interest to use the same asset. Introduction As public authorities are becoming more aware that placing public assets at the disposal of undertakings can involve State aid, they increasingly […]

Keine Kommentare

1. Februar 2016 | Guest State Aid Blog von Lexxion Publisher

Court’s Diary – February 2016

State Aid Blogs - m 33

Find below the court’s diary for all State aid cases. Would you like to write a comment on one of them? Please don’t hesitate and get in touch with us ([email protected]), we are happy to publish your comment on the blog Thursday 04/02/2016 Judgment in Case T-287/11 – Heitkamp BauHolding v Commission (General Court – Ninth Chamber) Judgment in […]

Keine Kommentare

26. Januar 2016 | State Aid Uncovered von Phedon Nicolaides

Nature Conservation as a Service of General Economic Interest

State Aid Blogs - m 38

Public funding of non-economic activities does not create State aid problems when any related economic activities are clearly separated. The 2012 SGEI package can apply retroactively. Introduction Member States of the European Union are free to designate the services they consider to be in the general economic interest. However, the wide discretion they enjoy in this respect falls under […]

Keine Kommentare

19. Januar 2016 | State Aid Uncovered von Phedon Nicolaides

Is there an Advantage when the State Pays for Compulsory Milk Tests?

State Aid Blogs - m 32 1

Undertakings obtain an advantage when the state pays for their normal costs. Normal costs are costs which are inherent in the operations of undertakings. The costs of meeting legal obligations are normal. Introduction The case law on advantage in the meaning of Article 107(1) TFEU says that aid confers an advantage to undertakings when they obtain a benefit that […]

Keine Kommentare

12. Januar 2016 | State Aid Uncovered von Phedon Nicolaides

Valuation of Assets Disposed by the State

State Aid Blogs - m 39

The value of an asset can be determined according to different methods. The main methods examine future income or comparable transactions or stock market valuation. Agreements between sellers and buyers that contain indemnification clauses or settle past claims do not reflect the true market value of the sold asset. Introduction 9 December 2015, the General Court rendered its judgment […]

Keine Kommentare

5. Januar 2016 | State Aid Uncovered von Phedon Nicolaides

An Exception Is Not Necessarily Selective: The Case of the Spanish Tax Lease [1]

State Aid Blogs - m 40

An exception from a tax system is not selective if it is a priori open to any tax payer. Checks by tax authorities to ensure that a measure is applied correctly do not constitute exercise of administrative discretion that may render a measure de facto selective. The impact of a measure on trade and competition cannot be merely presumed just […]

Keine Kommentare

1. Januar 2016 | Guest State Aid Blog von Lexxion Publisher

Court’s Diary – January 2016

Judge gavel with law books

Find below the court’s diary for all State aid cases. Would you like to write a comment on one of them? Please don’t hesitate and get in touch with us ([email protected]), we are happy to publish your comment on the blog. Thursday 28/01/2016 Judgment in T-507/12 -Slovenia v Commission (General Court – Fifth Chamber) Do you know we also publish […]

Keine Kommentare

« Vorherige Seite Nächste Seite »

9. Dezember 2014 | State Aid Uncovered von Phedon Nicolaides

A Surprising Interpretation of the Concept of Selectivity

State Aid Blogs - A Surprising Interpretation of the Concept of Selectivity

Tax measures are selective when they constitute an exception or deviation from the normal or common system of taxation. In addition, the exception must be open only to a pre-defined category of undertakings. IntroductionOften, the decisive element in whether a tax measure constitutes State aid is the existence of selectivity. On 7 November 2014, the General Court ruled on two […]

Keine Kommentare

1. Dezember 2014 | State Aid Uncovered von Phedon Nicolaides

The First Application of the New GBER to Sport Infrastructure

traffic sign

Public funding of local sport infrastructure may constitute State aid. The granting of a concession contract for the construction and/or operation of the infrastructure may not exclude State aid for the concessionaire. Measures based on the new GBER have to satisfy both its general and specific provisions. The funding gap method can be used in the context of the GBER. […]

Keine Kommentare

24. November 2014 | State Aid Uncovered von Phedon Nicolaides

Land Transactions: Commercial Deals v Regulatory Acts

State Aid Blogs - Land Transactions Commercial Deals v Regulatory Acts

Regulation on land use or changes in such regulations do not constitute State aid. Administrative methods for calculating the value of public land do not necessarily prevent the granting of State aid if they do not reflect the evolution in market valuations. IntroductionMany local authorities own land or regulate the use of land. They also sell or buy land. […]

Keine Kommentare

18. November 2014 | State Aid Uncovered von Phedon Nicolaides

Recovery of State Aid and Penalty for Failing to Recover Incompatible Aid

State Aid Blogs - Recovery of State Aid and Penalty for Failing to Recover Incompatible Aid

Extension of an existing aid measure results in the granting of new aid. Only conditions of absolute impossibility can justify non-recovery of incompatible aid. Member States have to exhaust all possible options to recover incompatible aid and, if necessary, have to force the closure of the recipient of the aid. IntroductionIn this article I examine two recent judgments both of […]

Keine Kommentare

11. November 2014 | State Aid Uncovered von Phedon Nicolaides

Reduction of Property Taxes and Electricity Tariffs

calculator

Relief from property tax is State aid even when the user of the property is involved in defence contracts. Providing cheaper electricity to a few manufacturers cannot be considered to be an appropriate measure for regional development. Introduction This article summarises several judgments which were delivered in October 2014. They concern a tax exemption in Spain and reduction of electricity […]

Keine Kommentare

2. November 2014 | State Aid Uncovered von Phedon Nicolaides

The Market Economy Investor Test Applied to a Financially Troubled Company

SAS Airbus

Public funding of an undertaking is free of State aid when it is accompanied at the same time and on equivalent terms by similar private funding. If public funding is provided at the insistence of the private investors, it cannot be considered to be “pari passu” with the private participation. Public funding into a financially troubled company can still be […]

Keine Kommentare

27. Oktober 2014 | State Aid Uncovered von Phedon Nicolaides

A Measure is Selective if its Application is Narrower than the Scope of the Objective it Seeks to Achieve

Atomium Monument

A measure is attributed to a decision of a Member State if it is allowed but not mandated by an EU directive. A measure is selective when in practice it is open to fewer undertakings than the ones to which it can potentially apply by its own defined objectives. Introduction This article examines Commission Decision 2014/686 on a guarantee […]

Keine Kommentare

20. Oktober 2014 | State Aid Uncovered von Phedon Nicolaides

i) State Aid Can Be Attributed to the State even when Granted via Faulty Procedures ii) Who Can Challenge a Commission Decision Authorising State Aid?

casino-gambling

For a measure to constitute State aid, it must, among other things, be attributed to a decision of the state. When a State aid granting decision is made in contravention of the procedural rules of an organisation controlled by the state, the decision can still be attributed to the state, unless it can be shown that the state would have […]

Keine Kommentare

13. Oktober 2014 | State Aid Uncovered von Phedon Nicolaides

Advantage from High Entry Prices: Can It Be That Both the Commission and the General Court Have Misunderstood Simple Economics?

Athens casino

Price regulation can constitute State aid if the state forgoes potential revenue. However, for price regulation to constitute State aid it must satisfy all of the criteria in Article 107(1). Price regulation that affects all competitors proportionately does not confer an advantage and therefore does not constitute State aid. Introduction On 11 September 2014, the General Court, in case […]

Keine Kommentare

6. Oktober 2014 | State Aid Uncovered von Phedon Nicolaides

i) Domestic Legal Problems Do Not Make the Recovery of Incompatible Aid Absolutely Impossible ii) Role of National Courts in Cases of Non-notified Aid

State Aid Blogs - German flag

The only defence for non-recovery of incompatible State aid is absolute impossibility. Obstacles in domestic legal proceedings may result in absolute impossibility, but Member States have an obligation to inform the Commission and national courts have to seek guidance from the Court of Justice of the European Union. Introduction This article deals with two aspects of the recovery of […]

Keine Kommentare

« Vorherige Seite Nächste Seite »

« Vorherige Seite 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