Europäisches Beihilfenrecht Blog

State Aid Uncovered Blog

In Lexxions Blog „State Aid Uncovered” veröffentlicht Prof. Phedon Nicolaides wöchentlich kritische Analysen zu den neuesten Urteilen und Entscheidungen zu staatlichen Beihilfen. Jeder Beitrag stellt die wichtigsten Punkte eines Gerichtsurteils oder einer EU-Kommissionsentscheidung vor, ordnet sie in den Kontext ähnlicher Rechtsprechung oder Praxis ein, bewertet die zugrundeliegende Argumentation und zeigt etwaige Ungereimtheiten oder Widersprüche auf.

In loser Folge werden auf diesem Blog auch Gastbeiträge von anderen Experten für staatliche Beihilfen veröffentlicht, welche die Inhalte der Blogbeiträge ergänzen.

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Professor at Maastricht University; Professor at University of Nicosia, and Academic Director at Lexxion Training

State Aid Uncovered ×

19. März 2019 | State Aid Uncovered von Phedon Nicolaides

Many Tax Rulings Do Not Make a Single Aid Scheme

State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement

The autonomy that Member States enjoy in the field of direct taxation must be exercised in compliance with EU State aid law. A State aid measure is considered to be a “scheme” when (a) no further implementing acts are necessary, (b) the granting authority has no discretion in how the measure is applied and (c) the measure defines the eligible […]

2 Kommentare

17. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

Danish Water Tax Exemption

State Aid Blogs - SAH Blogpost28 Water Tax Denmark

A selective tax reduction does not constitute State aid if it does not confer an advantage that is proportionately larger than the magnitude of the tax reduction. A complete exemption of insignificant amounts of the taxable volume can be justified on the grounds of reducing administrative burden. Introduction Member States enjoy wide discretion to levy taxes on […]

Keine Kommentare

15. Mai 2018 | State Aid Uncovered von Phedon Nicolaides

Exemption from Taxes that Protect the Environment May not be Selective – Part I

State Aid Blogs - 14.05.18 Part1 Blog19 Spain Regional Tax

Member States have discretion to impose taxes that penalise environmentally harmful activities. Exemption of undertakings whose activities do not harm the environment does not constitute State aid whenever the exempted undertakings are not in a comparable situation. Application of Article 107(1) to the Asturias tax In this case, exempted establishments were those with sales area less than 4000m2 or […]

Keine Kommentare

24. Januar 2017 | von Phedon Nicolaides

Selectivity Stretched

State Aid Blogs - m 34

Derogations that result in different tax treatment are selective measures. Introduction On 21 December 2016, the Commission achieved an important legal victory when the Court of Justice found in its favour in the judgment in joint cases C‑20/15 P and C‑21/15 P, Commission v World Duty Free Group [formerly Autogrill España] and Commission v Banco Santander, respectively.[1] The Commission appealed […]

Keine Kommentare

2. August 2016 | State Aid Uncovered von Phedon Nicolaides

State Aid Rules and Transfer Pricing

State Aid Blogs - m 40

Tax rulings on transfer pricing have to approximate market-based outcomes. Introduction Twenty years ago, the European Commission initiated discussion on how State aid rules could apply to direct taxation. In 1998 it adopted its Notice on direct business taxation. At about the same time the Commission launched several formal investigations which culminated in negative decisions. In 2013 and 2014, […]

Keine Kommentare

State Aid Uncovered ×

19. März 2019 | State Aid Uncovered von Phedon Nicolaides

Many Tax Rulings Do Not Make a Single Aid Scheme

State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement

The autonomy that Member States enjoy in the field of direct taxation must be exercised in compliance with EU State aid law. A State aid measure is considered to be a “scheme” when (a) no further implementing acts are necessary, (b) the granting authority has no discretion in how the measure is applied and (c) the measure defines the eligible […]

2 Kommentare

17. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

Danish Water Tax Exemption

State Aid Blogs - SAH Blogpost28 Water Tax Denmark

A selective tax reduction does not constitute State aid if it does not confer an advantage that is proportionately larger than the magnitude of the tax reduction. A complete exemption of insignificant amounts of the taxable volume can be justified on the grounds of reducing administrative burden. Introduction Member States enjoy wide discretion to levy taxes on […]

Keine Kommentare

15. Mai 2018 | State Aid Uncovered von Phedon Nicolaides

Exemption from Taxes that Protect the Environment May not be Selective – Part I

State Aid Blogs - 14.05.18 Part1 Blog19 Spain Regional Tax

Member States have discretion to impose taxes that penalise environmentally harmful activities. Exemption of undertakings whose activities do not harm the environment does not constitute State aid whenever the exempted undertakings are not in a comparable situation. Application of Article 107(1) to the Asturias tax In this case, exempted establishments were those with sales area less than 4000m2 or […]

Keine Kommentare

24. Januar 2017 | von Phedon Nicolaides

Selectivity Stretched

State Aid Blogs - m 34

Derogations that result in different tax treatment are selective measures. Introduction On 21 December 2016, the Commission achieved an important legal victory when the Court of Justice found in its favour in the judgment in joint cases C‑20/15 P and C‑21/15 P, Commission v World Duty Free Group [formerly Autogrill España] and Commission v Banco Santander, respectively.[1] The Commission appealed […]

Keine Kommentare

2. August 2016 | State Aid Uncovered von Phedon Nicolaides

State Aid Rules and Transfer Pricing

State Aid Blogs - m 40

Tax rulings on transfer pricing have to approximate market-based outcomes. Introduction Twenty years ago, the European Commission initiated discussion on how State aid rules could apply to direct taxation. In 1998 it adopted its Notice on direct business taxation. At about the same time the Commission launched several formal investigations which culminated in negative decisions. In 2013 and 2014, […]

Keine Kommentare

State Aid Uncovered ×

19. März 2019 | State Aid Uncovered von Phedon Nicolaides

Many Tax Rulings Do Not Make a Single Aid Scheme

State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement

The autonomy that Member States enjoy in the field of direct taxation must be exercised in compliance with EU State aid law. A State aid measure is considered to be a “scheme” when (a) no further implementing acts are necessary, (b) the granting authority has no discretion in how the measure is applied and (c) the measure defines the eligible […]

2 Kommentare

17. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

Danish Water Tax Exemption

State Aid Blogs - SAH Blogpost28 Water Tax Denmark

A selective tax reduction does not constitute State aid if it does not confer an advantage that is proportionately larger than the magnitude of the tax reduction. A complete exemption of insignificant amounts of the taxable volume can be justified on the grounds of reducing administrative burden. Introduction Member States enjoy wide discretion to levy taxes on […]

Keine Kommentare

15. Mai 2018 | State Aid Uncovered von Phedon Nicolaides

Exemption from Taxes that Protect the Environment May not be Selective – Part I

State Aid Blogs - 14.05.18 Part1 Blog19 Spain Regional Tax

Member States have discretion to impose taxes that penalise environmentally harmful activities. Exemption of undertakings whose activities do not harm the environment does not constitute State aid whenever the exempted undertakings are not in a comparable situation. Application of Article 107(1) to the Asturias tax In this case, exempted establishments were those with sales area less than 4000m2 or […]

Keine Kommentare

24. Januar 2017 | von Phedon Nicolaides

Selectivity Stretched

State Aid Blogs - m 34

Derogations that result in different tax treatment are selective measures. Introduction On 21 December 2016, the Commission achieved an important legal victory when the Court of Justice found in its favour in the judgment in joint cases C‑20/15 P and C‑21/15 P, Commission v World Duty Free Group [formerly Autogrill España] and Commission v Banco Santander, respectively.[1] The Commission appealed […]

Keine Kommentare

2. August 2016 | State Aid Uncovered von Phedon Nicolaides

State Aid Rules and Transfer Pricing

State Aid Blogs - m 40

Tax rulings on transfer pricing have to approximate market-based outcomes. Introduction Twenty years ago, the European Commission initiated discussion on how State aid rules could apply to direct taxation. In 1998 it adopted its Notice on direct business taxation. At about the same time the Commission launched several formal investigations which culminated in negative decisions. In 2013 and 2014, […]

Keine Kommentare

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