Turnover Taxes Can be Incompatible with the Internal Market
Progressive taxes levied on turnover can provide State aid that is incompatible with the internal […]
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Belgium’s Alternative Tax Regime for the Diamond Sector
Alternative tax regimes do not provide State aid as long as they raise the amount […]
Compliance with State Aid Rules in Cohesion Policy: A Special Report of the European Court of Auditors
Control of State aid by national authorities needs to be strengthened. Typical mistake is to […]
Non-economic Activities, Absolute Impossibility to Recover Incompatible Aid and the Powers of National Courts
This article reviews three judgments that were all rendered on 15 September 2016. The first […]
Compensation for the Extra Costs Imposed by Law
When the state imposes obligations which create extra costs for a single undertaking, that undertaking […]
Regional Aid for a Large Project subject to Individual Notification under the GBER
In the meaning of regional aid rules, diversification in a “new activity” is not the […]
Non-State Aid Assistance to Depositors and Customers of Banks
Public assistance to borrowers who cannot repay their loans does not constitute State aid if […]
Burden-Sharing and State Aid to Banks
Creditors must contribute to the recovery of banks before State aid is granted. Burden-sharing by […]
Commission Notice on the Notion of State Aid: Part III – Trade Effect, Distortion of Competition and Infrastructure
This is the third and last article in a series of three that reviews the […]
Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity
This is the second article in a series of three that reviews the Commission’s Notice […]