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

Guest State Aid Blog ×

11. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions

State Aid Blogs - Untitled design 29

Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court of Justice censured the European Commission for defining its own hypothetical reference tax system that was different from the relevant tax provisions in those two countries. The Court again faulted the Commission in its more recent judgments on advance tax rulings. Given the discretion of […]

Keine Kommentare

22. November 2022 | State Aid Uncovered von Phedon Nicolaides

The “Arm’s Length Principle” and the Taxation of Transactions between Related Companies

State Aid Blogs - State Aid Uncovered SM posts 8

The arm’s length principle is not an autonomous principle that can be applied to any advance tax ruling. It must be provided in the national tax system. Furthermore, the arm’s length principle must be applied, if it exists in the national tax system, in the form that is defined by that tax system. Introduction In a series of decisions beginning […]

Keine Kommentare

11. Oktober 2022 | von Phedon Nicolaides

Selectivity of Regional Schemes

State Aid Blogs - State Aid Uncovered SM posts 4

Introduction Article 107(3)(a) areas and the outermost regions of the EU [defined in Article 349 TFEU] are more favourably treated under State aid rules. But they still have to comply with the terms of Commission authorising decisions. In case regional State aid is found to be incompatible with the internal market, their regional handicaps cannot justify any leniency in the […]

Keine Kommentare

11. Mai 2021 | State Aid Uncovered von Phedon Nicolaides

State Aid Measures May not be Funded through Discriminatory Taxes

A tax that is levied on both imported and domestic products but its revenue finances only domestic products infringes fundamental provisions of the EU Treaty. Introduction Member States finance the generation of electricity from renewable energy sources [RES] with revenue they raise through levies or charges on consumers of electricity. On 14 April 2021, the General Court in judgment in […]

Keine Kommentare

3. Mai 2017 | State Aid Uncovered von Phedon Nicolaides

Identification of the Reference Tax System: The Case of a Tax on Advertising Turnover

State Aid Blogs - m 20

Turnover taxes should be levied at a single rate. Introduction This is the fourth case involving turnover taxes that have been declared to be incompatible with the internal market [see Commission decision 2017/329].[1] A brief summary was published here on 13 December 2016 [http://stateaidhub.eu/blogs/stateaiduncovered/post/7697]. The reasoning of the Commission follows closely that of the other cases. However, what makes this case […]

Ein Kommentar

Guest State Aid Blog ×

11. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions

State Aid Blogs - Untitled design 29

Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court of Justice censured the European Commission for defining its own hypothetical reference tax system that was different from the relevant tax provisions in those two countries. The Court again faulted the Commission in its more recent judgments on advance tax rulings. Given the discretion of […]

Keine Kommentare

22. November 2022 | State Aid Uncovered von Phedon Nicolaides

The “Arm’s Length Principle” and the Taxation of Transactions between Related Companies

State Aid Blogs - State Aid Uncovered SM posts 8

The arm’s length principle is not an autonomous principle that can be applied to any advance tax ruling. It must be provided in the national tax system. Furthermore, the arm’s length principle must be applied, if it exists in the national tax system, in the form that is defined by that tax system. Introduction In a series of decisions beginning […]

Keine Kommentare

11. Oktober 2022 | von Phedon Nicolaides

Selectivity of Regional Schemes

State Aid Blogs - State Aid Uncovered SM posts 4

Introduction Article 107(3)(a) areas and the outermost regions of the EU [defined in Article 349 TFEU] are more favourably treated under State aid rules. But they still have to comply with the terms of Commission authorising decisions. In case regional State aid is found to be incompatible with the internal market, their regional handicaps cannot justify any leniency in the […]

Keine Kommentare

11. Mai 2021 | State Aid Uncovered von Phedon Nicolaides

State Aid Measures May not be Funded through Discriminatory Taxes

A tax that is levied on both imported and domestic products but its revenue finances only domestic products infringes fundamental provisions of the EU Treaty. Introduction Member States finance the generation of electricity from renewable energy sources [RES] with revenue they raise through levies or charges on consumers of electricity. On 14 April 2021, the General Court in judgment in […]

Keine Kommentare

3. Mai 2017 | State Aid Uncovered von Phedon Nicolaides

Identification of the Reference Tax System: The Case of a Tax on Advertising Turnover

State Aid Blogs - m 20

Turnover taxes should be levied at a single rate. Introduction This is the fourth case involving turnover taxes that have been declared to be incompatible with the internal market [see Commission decision 2017/329].[1] A brief summary was published here on 13 December 2016 [http://stateaidhub.eu/blogs/stateaiduncovered/post/7697]. The reasoning of the Commission follows closely that of the other cases. However, what makes this case […]

Ein Kommentar

Guest State Aid Blog ×

11. Dezember 2023 | State Aid Uncovered von Phedon Nicolaides

Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions

State Aid Blogs - Untitled design 29

Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court of Justice censured the European Commission for defining its own hypothetical reference tax system that was different from the relevant tax provisions in those two countries. The Court again faulted the Commission in its more recent judgments on advance tax rulings. Given the discretion of […]

Keine Kommentare

22. November 2022 | State Aid Uncovered von Phedon Nicolaides

The “Arm’s Length Principle” and the Taxation of Transactions between Related Companies

State Aid Blogs - State Aid Uncovered SM posts 8

The arm’s length principle is not an autonomous principle that can be applied to any advance tax ruling. It must be provided in the national tax system. Furthermore, the arm’s length principle must be applied, if it exists in the national tax system, in the form that is defined by that tax system. Introduction In a series of decisions beginning […]

Keine Kommentare

11. Oktober 2022 | von Phedon Nicolaides

Selectivity of Regional Schemes

State Aid Blogs - State Aid Uncovered SM posts 4

Introduction Article 107(3)(a) areas and the outermost regions of the EU [defined in Article 349 TFEU] are more favourably treated under State aid rules. But they still have to comply with the terms of Commission authorising decisions. In case regional State aid is found to be incompatible with the internal market, their regional handicaps cannot justify any leniency in the […]

Keine Kommentare

11. Mai 2021 | State Aid Uncovered von Phedon Nicolaides

State Aid Measures May not be Funded through Discriminatory Taxes

A tax that is levied on both imported and domestic products but its revenue finances only domestic products infringes fundamental provisions of the EU Treaty. Introduction Member States finance the generation of electricity from renewable energy sources [RES] with revenue they raise through levies or charges on consumers of electricity. On 14 April 2021, the General Court in judgment in […]

Keine Kommentare

3. Mai 2017 | State Aid Uncovered von Phedon Nicolaides

Identification of the Reference Tax System: The Case of a Tax on Advertising Turnover

State Aid Blogs - m 20

Turnover taxes should be levied at a single rate. Introduction This is the fourth case involving turnover taxes that have been declared to be incompatible with the internal market [see Commission decision 2017/329].[1] A brief summary was published here on 13 December 2016 [http://stateaidhub.eu/blogs/stateaiduncovered/post/7697]. The reasoning of the Commission follows closely that of the other cases. However, what makes this case […]

Ein Kommentar

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