Justification of a Tax Exemption
Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to […]
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Infrastructure Projects, State Guarantees and Distortion of Competition
State guarantees must be limited in duration and amount and the conditions for their mobilization […]
The Date and Scope of Public Service Compensation
Aid is deemed to be granted on the date the beneficiary undertaking acquires the legal […]
The Challenge of Identifying the Reference Tax System: The Spanish Goodwill Case, Again
To determine whether an aid measure is selective, the treatment of the beneficiaries has to […]
The Recovery of Incompatible Aid Cannot be Absolutely Impossible Unless it is first Attempted
Introduction In its ruling of 6 November 2018 in cases C‑622/16 P to C‑624/16 P, Scuola Elementare Maria […]
Legal Standing of Investors in Failed Banks
Investors that lodge claims before national courts for damages from resolution of banks have legal […]
State Aid Provisions in the Draft Agreement on the Withdrawal of the UK from the EU
The agreement on the withdrawal of the UK from the EU requires compliance with EU […]
Using the Correct Methodology to Calculate Public Service Compensation
Compensation for the extra costs of a public service obligation may include a reasonable profit […]
Unconditional and Unlimited Guarantees and their (In)Compatibility with the Internal Market
Operating aid is not normally compatible with the internal market. Therefore, State aid provided through […]
Tax Inseparably Linked to State Aid
Taxes which are inseparably linked with an aid measure are assessed together with the aid […]