State Aid for the Resolution of a Polish bank
Introduction Whenever a bank seeks State aid, it must be considered as “failing or likely […]
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Tax Advantages and Competitive Bidding
Introduction Award of contracts or sale of state assets through competitive bidding procedures or tenders […]
The Private Acquirer Test: An Illuminating and also Puzzling Judgment
A public authority may act as a market operator and acquire services through a private […]
The Value of Land
Different valuation methods do not confer a selective advantage if they generate similar results. Introduction […]
Public Authorities Acting as Private Investors
It is a well-established principle in the case law that when a public authority acts […]
Special Economic Zones
Member States must check that the State aid claimed by undertakings established in special economic […]
Why Grant a Loan to an Undertaking in Difficulty?
When a market operator invests in an undertaking in difficulty it also considers the possibility […]
The Date on which State Aid is Deemed to be Granted Is not necessarily the Date on which the Actual Benefit Materialises
State aid is deemed to be granted even if the benefit cannot be quantified in […]
Territoriality and the Tax Treatment of Intra-group Transactions
A special tax rule can constitute the reference or normal system of taxation if it […]
Injection of Capital in a Postal Operator
The resources of a public undertaking necessarily count as “state resources”, regardless of the degree […]