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 […]
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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 […]
Public Service Obligations Must be Properly Defined and Selectivity Must be Proven [1]
Neither the existence of market failure, nor national laws that designate a service to be […]
Unlimited State Guarantees
Unlimited state guarantees create a presumption that the recipient of the guarantee obtains an advantage […]
Ex ante Assessment of Future Profitability is Absolutely Necessary
A private investor assesses the prospects of future profitability before it invests. The burden of […]