Membership of a compulsory insurance scheme can still confer an advantage to participating undertakings. Private contributions can still become state resources if they are paid into a fund that is managed by the state. Member States always have the option to ask for a measure to be assessed directly on the basis of the Treaty but they have to justify […]
State Aid Law
Blog
State Aid Uncovered Blog
State Aid Uncovered ×
23. March 2016 |
State Aid Uncovered
by Phedon Nicolaides
15. March 2016 |
State Aid Uncovered
by Phedon Nicolaides
Aid to remedy the damage caused by natural disasters can be granted only if the damage is the direct consequence of the disaster and the amount of aid must be limited to the actual damage suffered by each individual undertaking. Absence of documentary evidence can lead to absolute impossibility to recover incompatible aid. Introduction Article 107(2) TFEU declares three […]
8. March 2016 |
State Aid Uncovered
by Phedon Nicolaides
Public funding of open and freely used infrastructure is not State aid. Public funding of project-specific, dedicated or bespoke infrastructure is State aid. Public funding of infrastructure connecting public and private parts may be State aid if the relevant national rules require developers to bear the cost. Introduction The Commission has recently examined an infrastructure project in the vicinity […]
23. February 2016 |
State Aid Uncovered
by Phedon Nicolaides
A tax exception is normally a selective measure. However, exceptions which are open to all undertakings are not selective, even if they deviate from the standard tax rate or base. Exceptions which are open only to a few undertakings escape from being classified as selective only when the beneficiary undertakings are in a different legal or factual situation than non-beneficiaries. […]
16. February 2016 |
State Aid Uncovered
by Phedon Nicolaides
Public funding of assets which are used exclusively by certain undertakings constitutes State aid. If the state chooses to fund certain assets or activities, then it must do so consistently in all regions and in relation to all affected undertakings. Introduction A typical mission of the state is to provide public goods. Normally public funding of public goods is […]
9. February 2016 |
State Aid Uncovered
by Phedon Nicolaides
Public funding of public infrastructure is not State aid. Public funding of connections between public and private infrastructure is not State aid as long as it is open to all users and no fee is charged. Introduction Last week’s article examined the use of a port facility. This week the focus is on a related issue: investment in port […]
12. January 2016 |
State Aid Uncovered
by Phedon Nicolaides
The value of an asset can be determined according to different methods. The main methods examine future income or comparable transactions or stock market valuation. Agreements between sellers and buyers that contain indemnification clauses or settle past claims do not reflect the true market value of the sold asset. Introduction 9 December 2015, the General Court rendered its judgment […]
16. November 2015 |
State Aid Uncovered
by Phedon Nicolaides
Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they […]
29. April 2015 |
State Aid Uncovered
by Phedon Nicolaides
State aid rules apply to measures which are either harmonised at EU level or are left to the discretion of Member States. The protection of public health is no sufficient reason for removing a public measure from the scope of Article 107(1). The fact that undertakings are obliged by law to comply with certain tests does not justify the subsidisation […]
16. March 2015 |
State Aid Uncovered
by Phedon Nicolaides
Compensation for structural disadvantages encumbering undertakings is still State aid. Compensation for structural disadvantages encumbering SGEI providers is not State aid only if it satisfies the Altmark criteria. Reductions of excise duties approved by the Council may still be subject to scrutiny by the Commission under State aid rules. Exception of fossil fuel from energy taxes when it is not […]
State Aid Uncovered ×
23. March 2016 |
State Aid Uncovered
by Phedon Nicolaides
Membership of a compulsory insurance scheme can still confer an advantage to participating undertakings. Private contributions can still become state resources if they are paid into a fund that is managed by the state. Member States always have the option to ask for a measure to be assessed directly on the basis of the Treaty but they have to justify […]
15. March 2016 |
State Aid Uncovered
by Phedon Nicolaides
Aid to remedy the damage caused by natural disasters can be granted only if the damage is the direct consequence of the disaster and the amount of aid must be limited to the actual damage suffered by each individual undertaking. Absence of documentary evidence can lead to absolute impossibility to recover incompatible aid. Introduction Article 107(2) TFEU declares three […]
8. March 2016 |
State Aid Uncovered
by Phedon Nicolaides
Public funding of open and freely used infrastructure is not State aid. Public funding of project-specific, dedicated or bespoke infrastructure is State aid. Public funding of infrastructure connecting public and private parts may be State aid if the relevant national rules require developers to bear the cost. Introduction The Commission has recently examined an infrastructure project in the vicinity […]
23. February 2016 |
State Aid Uncovered
by Phedon Nicolaides
A tax exception is normally a selective measure. However, exceptions which are open to all undertakings are not selective, even if they deviate from the standard tax rate or base. Exceptions which are open only to a few undertakings escape from being classified as selective only when the beneficiary undertakings are in a different legal or factual situation than non-beneficiaries. […]
16. February 2016 |
State Aid Uncovered
by Phedon Nicolaides
Public funding of assets which are used exclusively by certain undertakings constitutes State aid. If the state chooses to fund certain assets or activities, then it must do so consistently in all regions and in relation to all affected undertakings. Introduction A typical mission of the state is to provide public goods. Normally public funding of public goods is […]
9. February 2016 |
State Aid Uncovered
by Phedon Nicolaides
Public funding of public infrastructure is not State aid. Public funding of connections between public and private infrastructure is not State aid as long as it is open to all users and no fee is charged. Introduction Last week’s article examined the use of a port facility. This week the focus is on a related issue: investment in port […]
12. January 2016 |
State Aid Uncovered
by Phedon Nicolaides
The value of an asset can be determined according to different methods. The main methods examine future income or comparable transactions or stock market valuation. Agreements between sellers and buyers that contain indemnification clauses or settle past claims do not reflect the true market value of the sold asset. Introduction 9 December 2015, the General Court rendered its judgment […]
16. November 2015 |
State Aid Uncovered
by Phedon Nicolaides
Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they […]
29. April 2015 |
State Aid Uncovered
by Phedon Nicolaides
State aid rules apply to measures which are either harmonised at EU level or are left to the discretion of Member States. The protection of public health is no sufficient reason for removing a public measure from the scope of Article 107(1). The fact that undertakings are obliged by law to comply with certain tests does not justify the subsidisation […]
16. March 2015 |
State Aid Uncovered
by Phedon Nicolaides
Compensation for structural disadvantages encumbering undertakings is still State aid. Compensation for structural disadvantages encumbering SGEI providers is not State aid only if it satisfies the Altmark criteria. Reductions of excise duties approved by the Council may still be subject to scrutiny by the Commission under State aid rules. Exception of fossil fuel from energy taxes when it is not […]
State Aid Uncovered ×
23. March 2016 |
State Aid Uncovered
by Phedon Nicolaides
Membership of a compulsory insurance scheme can still confer an advantage to participating undertakings. Private contributions can still become state resources if they are paid into a fund that is managed by the state. Member States always have the option to ask for a measure to be assessed directly on the basis of the Treaty but they have to justify […]
15. March 2016 |
State Aid Uncovered
by Phedon Nicolaides
Aid to remedy the damage caused by natural disasters can be granted only if the damage is the direct consequence of the disaster and the amount of aid must be limited to the actual damage suffered by each individual undertaking. Absence of documentary evidence can lead to absolute impossibility to recover incompatible aid. Introduction Article 107(2) TFEU declares three […]
8. March 2016 |
State Aid Uncovered
by Phedon Nicolaides
Public funding of open and freely used infrastructure is not State aid. Public funding of project-specific, dedicated or bespoke infrastructure is State aid. Public funding of infrastructure connecting public and private parts may be State aid if the relevant national rules require developers to bear the cost. Introduction The Commission has recently examined an infrastructure project in the vicinity […]
23. February 2016 |
State Aid Uncovered
by Phedon Nicolaides
A tax exception is normally a selective measure. However, exceptions which are open to all undertakings are not selective, even if they deviate from the standard tax rate or base. Exceptions which are open only to a few undertakings escape from being classified as selective only when the beneficiary undertakings are in a different legal or factual situation than non-beneficiaries. […]
16. February 2016 |
State Aid Uncovered
by Phedon Nicolaides
Public funding of assets which are used exclusively by certain undertakings constitutes State aid. If the state chooses to fund certain assets or activities, then it must do so consistently in all regions and in relation to all affected undertakings. Introduction A typical mission of the state is to provide public goods. Normally public funding of public goods is […]
9. February 2016 |
State Aid Uncovered
by Phedon Nicolaides
Public funding of public infrastructure is not State aid. Public funding of connections between public and private infrastructure is not State aid as long as it is open to all users and no fee is charged. Introduction Last week’s article examined the use of a port facility. This week the focus is on a related issue: investment in port […]
12. January 2016 |
State Aid Uncovered
by Phedon Nicolaides
The value of an asset can be determined according to different methods. The main methods examine future income or comparable transactions or stock market valuation. Agreements between sellers and buyers that contain indemnification clauses or settle past claims do not reflect the true market value of the sold asset. Introduction 9 December 2015, the General Court rendered its judgment […]
16. November 2015 |
State Aid Uncovered
by Phedon Nicolaides
Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they […]
29. April 2015 |
State Aid Uncovered
by Phedon Nicolaides
State aid rules apply to measures which are either harmonised at EU level or are left to the discretion of Member States. The protection of public health is no sufficient reason for removing a public measure from the scope of Article 107(1). The fact that undertakings are obliged by law to comply with certain tests does not justify the subsidisation […]
16. March 2015 |
State Aid Uncovered
by Phedon Nicolaides
Compensation for structural disadvantages encumbering undertakings is still State aid. Compensation for structural disadvantages encumbering SGEI providers is not State aid only if it satisfies the Altmark criteria. Reductions of excise duties approved by the Council may still be subject to scrutiny by the Commission under State aid rules. Exception of fossil fuel from energy taxes when it is not […]