Selectivity Can Exist at Different Levels: The Case of the Spanish Tax Lease System
A tax measure may be selective in relation to both intermediate and final beneficiaries. An […]
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Public Procurement and State Aid
State aid does not have to be awarded on the basis of a competitive procedure, […]
Public Service Compensation
Compensation for the provision of public services may not exceed the avoidable cost minus any […]
The European Commission’s Code of Best Practices on State Aid Procedures
Closer cooperation between Commission services and Member States. Introduction The European Commission, DG […]
State Aid Control in the UK after its Exit from the European Union
After its withdrawal from the EU, the UK is likely to maintain a State aid […]
The Compatibility of State Aid Depends on the Rules which are Applicable at the Time the Aid is Granted
Failure to comply with just a single provision of an exemption regulation results in the […]
The Definition of the Reference Tax System is still a Puzzle
A selective measure should be determined on the basis of its effects, not on the […]
Danish Water Tax Exemption
A selective tax reduction does not constitute State aid if it does not confer an […]
The 2017 Annual Competition Report
Introduction On 18 June 2018, the European Commission published its Annual Report on Competition […]
Revision of the GBER
Block exemption of new financial instruments. Introduction The Commission has recently published a […]