“Good” Procedures Make “Good” State Aid: Ex Ante Conditionality for Effective Application of EU State Aid Rules
Structural fund rules for the period 2014-2020 define ex ante conditionalities that have to be […]
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Tax Measures with Specific Objectives Can still Be General
A tax measure that applies to certain transactions is not selective if it does not […]
Another Measure that Cannot Be Justified by the Logic of the Tax System
The granting of a tax exception is often found to constitute State aid. But the […]
An Important Project of Common European Interest
Infrastructure projects which are economic in nature are subject to State aid scrutiny regardless of […]
Application of the Market Economy Investor Principle to a Company Processing Agricultural Products
When a public entity injects fresh capital in a company in which it is already […]
A Surprising Interpretation of the Concept of Selectivity
Tax measures are selective when they constitute an exception or deviation from the normal or […]
The First Application of the New GBER to Sport Infrastructure
Public funding of local sport infrastructure may constitute State aid. The granting of a concession […]
Land Transactions: Commercial Deals v Regulatory Acts
Regulation on land use or changes in such regulations do not constitute State aid. Administrative […]
Recovery of State Aid and Penalty for Failing to Recover Incompatible Aid
Extension of an existing aid measure results in the granting of new aid. Only conditions […]
Reduction of Property Taxes and Electricity Tariffs
Relief from property tax is State aid even when the user of the property is […]