How to Determine the Selectivity of a Tax Measure
A tax exception is normally a selective measure. However, exceptions which are open to all […]
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The Boundaries of Non-Economic Infrastructure and the Limits of the Funding Gap Method
Public funding of assets which are used exclusively by certain undertakings constitutes State aid. If […]
Connecting Public and Private Infrastructure
Public funding of public infrastructure is not State aid. Public funding of connections between public […]
Possible Advantage from the Exclusive Use of Public-Funded Infrastructure
The exclusive use of a public asset or an asset funded by public money may […]
Nature Conservation as a Service of General Economic Interest
Public funding of non-economic activities does not create State aid problems when any related economic […]
Is there an Advantage when the State Pays for Compulsory Milk Tests?
Undertakings obtain an advantage when the state pays for their normal costs. Normal costs are […]
Valuation of Assets Disposed by the State
The value of an asset can be determined according to different methods. The main methods […]
An Exception Is Not Necessarily Selective: The Case of the Spanish Tax Lease [1]
An exception from a tax system is not selective if it is a priori open […]
Regional Aid to Car Manufacturers – Part II
This is the second part of the article that was published last week. Regional aid, […]
Top 5 Most Read State Aid Uncovered Posts of the Year
Questions around Altmark, the Market Economy Investor Principle, the granting of De Minimis aid and […]