The Operator of an Economic Infrastructure is an Undertaking
The assignment of public service tasks to an infrastructure operator is not sufficient to prevent […]
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Selectivity Requires Comparison
To determine whether a measure is selective it is necessary to compare the beneficiary companies […]
Part II: Developments on the Concepts of Advantage and Selectivity
The advantage conferred by State aid is not necessarily equivalent to the economic benefit that […]
Developments on the Concepts of Advantage and Selectivity
The advantage conferred by State aid is not necessarily equivalent to the economic benefit that […]
1) Selectivity of Health Tests 2) Existing v New Aid in Preferential Electricity Tariffs
A measure can be selective even if it applies to a whole sector. An existing […]
Turnover Taxes Can be Incompatible with the Internal Market
Progressive taxes levied on turnover can provide State aid that is incompatible with the internal […]
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 […]
Special Tax Treatment to Alleviate Structural Disadvantages
Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure […]
A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective
Where there is a constitutional division of tax competences, different authorities may tax similar activities […]
Do Free but Compulsory Tests Confer a Selective Advantage?
State aid rules apply to measures which are either harmonised at EU level or are […]