The “Arm’s Length Principle” and the Taxation of Transactions between Related Companies
The arm’s length principle is not an autonomous principle that can be applied to any […]
Archiv
No Effect on Trade
A public measure of purely local character and which does not induce cross-border movement of […]
Natural Disasters and State Aid
Compensation for damage suffered by undertakings as a result of a natural disaster constitutes State […]
Research Organisations, their Primary Objectives and their Shareholders
A research organisation is not required to reinvest any revenue it may generate into its […]
State Aid in Contracts to Provide Services
The continuation of beneficial arrangements after the expiry of a service contract constitutes State aid. […]
Compliance with Public Service Obligations Does Not Necessarily Entitle the Providers of Public Services to Compensation
In the field of bus or rail transportation, Member States may impose either public service […]
An Innovative Scheme to Support Individual Borrowers
Individuals and households are not undertakings. However, any public funding of individuals or households may […]
State Aid for External Transport Costs
State aid may be granted to reduce the difference in “external” costs caused by different […]
Special Economic Zones
Member States must check that the State aid claimed by undertakings established in special economic […]
Support for Research & Innovation in the Context of the Temporary Framework
Introduction The Temporary Framework [TF] that was introduced in March 2020 expired on 30 June […]