Europäisches Beihilfenrecht Blog

State Aid Uncovered by Prof Phedon Nicolaides

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 ×

30. Januar 2023 | State Aid Uncovered von Phedon Nicolaides

Cumulation of State Aid Granted by Different Member States

State Aid Blogs - State Aid Uncovered SM posts 6

Introduction The EU Green Deal and the Climate, Environmental Protection and Energy Aid Guidelines [CEEAG] allow Member States to grant more aid, in diversity and amounts, to incentivise companies to invest in greener technologies and energy. However, when multiple Member States grant aid for the same purpose, there is a risk of overcompensation of undertakings that operate across Member States. […]

Keine Kommentare

17. Dezember 2019 | State Aid Uncovered von Phedon Nicolaides

Can a Tax (rather than a Tax Exemption) Confer a Selective Advantage?

State Aid Blogs - StateAidHub blogpost52 Stateaid Lexxion TAX Water Spain European Commission

A tax that is levied at one level of government and does not apply to products and activities at a different level of government need not be selective. Introduction A tax exemption normally confers a selective advantage, unless it is justified by the logic of the tax. Counterintuitively, a tax itself can be selectively advantageous if its scope is too […]

Keine Kommentare

8. Januar 2019 | State Aid Uncovered von Phedon Nicolaides

Justification of a Tax Exemption

State Aid Blogs - StateAidHub blogpost23

Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to the tax exemption. Introduction A tax exemption may not constitute state aid if it is justified by reasons which are linked to the nature or general scheme of the tax system. This is what the Court of Justice said on 19 December 2018, […]

Keine 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

19. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

Sector-Specific Tax Exemptions

State Aid Blogs - SAH Blogpost 24 Seaports

A measure that covers a whole sector can be selective. Distortions caused by the policies of other Member States cannot justify the granting of State aid. The purpose of State aid is not to ensure equal conditions of competition across Member States. Introduction On 31 May 2018, the General Court ruled in case T-160/16, Groningen Seaports v European Commission.[1] Groningen […]

Ein Kommentar

29. Mai 2018 | State Aid Uncovered von Phedon Nicolaides

Exemptions from Product-Specific Taxes

State Aid Blogs - SAH Blogpost 21 Product Tax

Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity. Introduction In the past two weeks, an article was published in two parts criticising the judgments of the Court of Justice in three cases of […]

Keine Kommentare

22. Mai 2018 | State Aid Uncovered von Phedon Nicolaides

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

State Aid Blogs - victor xok gFjGZ2qRZOo unsplash

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

18. Juli 2017 | State Aid Uncovered von Phedon Nicolaides

Even the Catholic Church Is not Absolved from State Aid Rules: The Essence of Economic Activity – PART II

State Aid Blogs - m 10

Purely religious activities and education funded by the state are not economic in nature. Read the I. part of the article, here. Selective economic advantage The Court proceeded to examine the possible existence of a selective economic advantage. It first recalled, in paragraph 65, that the concept of State aid covers only those public measures which favour certain undertakings “or” […]

Keine Kommentare

Guest State Aid Blog ×

30. Januar 2023 | State Aid Uncovered von Phedon Nicolaides

Cumulation of State Aid Granted by Different Member States

State Aid Blogs - State Aid Uncovered SM posts 6

Introduction The EU Green Deal and the Climate, Environmental Protection and Energy Aid Guidelines [CEEAG] allow Member States to grant more aid, in diversity and amounts, to incentivise companies to invest in greener technologies and energy. However, when multiple Member States grant aid for the same purpose, there is a risk of overcompensation of undertakings that operate across Member States. […]

Keine Kommentare

17. Dezember 2019 | State Aid Uncovered von Phedon Nicolaides

Can a Tax (rather than a Tax Exemption) Confer a Selective Advantage?

State Aid Blogs - StateAidHub blogpost52 Stateaid Lexxion TAX Water Spain European Commission

A tax that is levied at one level of government and does not apply to products and activities at a different level of government need not be selective. Introduction A tax exemption normally confers a selective advantage, unless it is justified by the logic of the tax. Counterintuitively, a tax itself can be selectively advantageous if its scope is too […]

Keine Kommentare

8. Januar 2019 | State Aid Uncovered von Phedon Nicolaides

Justification of a Tax Exemption

State Aid Blogs - StateAidHub blogpost23

Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to the tax exemption. Introduction A tax exemption may not constitute state aid if it is justified by reasons which are linked to the nature or general scheme of the tax system. This is what the Court of Justice said on 19 December 2018, […]

Keine 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

19. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

Sector-Specific Tax Exemptions

State Aid Blogs - SAH Blogpost 24 Seaports

A measure that covers a whole sector can be selective. Distortions caused by the policies of other Member States cannot justify the granting of State aid. The purpose of State aid is not to ensure equal conditions of competition across Member States. Introduction On 31 May 2018, the General Court ruled in case T-160/16, Groningen Seaports v European Commission.[1] Groningen […]

Ein Kommentar

29. Mai 2018 | State Aid Uncovered von Phedon Nicolaides

Exemptions from Product-Specific Taxes

State Aid Blogs - SAH Blogpost 21 Product Tax

Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity. Introduction In the past two weeks, an article was published in two parts criticising the judgments of the Court of Justice in three cases of […]

Keine Kommentare

22. Mai 2018 | State Aid Uncovered von Phedon Nicolaides

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

State Aid Blogs - victor xok gFjGZ2qRZOo unsplash

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

18. Juli 2017 | State Aid Uncovered von Phedon Nicolaides

Even the Catholic Church Is not Absolved from State Aid Rules: The Essence of Economic Activity – PART II

State Aid Blogs - m 10

Purely religious activities and education funded by the state are not economic in nature. Read the I. part of the article, here. Selective economic advantage The Court proceeded to examine the possible existence of a selective economic advantage. It first recalled, in paragraph 65, that the concept of State aid covers only those public measures which favour certain undertakings “or” […]

Keine Kommentare

Guest State Aid Blog ×

30. Januar 2023 | State Aid Uncovered von Phedon Nicolaides

Cumulation of State Aid Granted by Different Member States

State Aid Blogs - State Aid Uncovered SM posts 6

Introduction The EU Green Deal and the Climate, Environmental Protection and Energy Aid Guidelines [CEEAG] allow Member States to grant more aid, in diversity and amounts, to incentivise companies to invest in greener technologies and energy. However, when multiple Member States grant aid for the same purpose, there is a risk of overcompensation of undertakings that operate across Member States. […]

Keine Kommentare

17. Dezember 2019 | State Aid Uncovered von Phedon Nicolaides

Can a Tax (rather than a Tax Exemption) Confer a Selective Advantage?

State Aid Blogs - StateAidHub blogpost52 Stateaid Lexxion TAX Water Spain European Commission

A tax that is levied at one level of government and does not apply to products and activities at a different level of government need not be selective. Introduction A tax exemption normally confers a selective advantage, unless it is justified by the logic of the tax. Counterintuitively, a tax itself can be selectively advantageous if its scope is too […]

Keine Kommentare

8. Januar 2019 | State Aid Uncovered von Phedon Nicolaides

Justification of a Tax Exemption

State Aid Blogs - StateAidHub blogpost23

Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to the tax exemption. Introduction A tax exemption may not constitute state aid if it is justified by reasons which are linked to the nature or general scheme of the tax system. This is what the Court of Justice said on 19 December 2018, […]

Keine 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

19. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

Sector-Specific Tax Exemptions

State Aid Blogs - SAH Blogpost 24 Seaports

A measure that covers a whole sector can be selective. Distortions caused by the policies of other Member States cannot justify the granting of State aid. The purpose of State aid is not to ensure equal conditions of competition across Member States. Introduction On 31 May 2018, the General Court ruled in case T-160/16, Groningen Seaports v European Commission.[1] Groningen […]

Ein Kommentar

29. Mai 2018 | State Aid Uncovered von Phedon Nicolaides

Exemptions from Product-Specific Taxes

State Aid Blogs - SAH Blogpost 21 Product Tax

Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity. Introduction In the past two weeks, an article was published in two parts criticising the judgments of the Court of Justice in three cases of […]

Keine Kommentare

22. Mai 2018 | State Aid Uncovered von Phedon Nicolaides

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

State Aid Blogs - victor xok gFjGZ2qRZOo unsplash

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

18. Juli 2017 | State Aid Uncovered von Phedon Nicolaides

Even the Catholic Church Is not Absolved from State Aid Rules: The Essence of Economic Activity – PART II

State Aid Blogs - m 10

Purely religious activities and education funded by the state are not economic in nature. Read the I. part of the article, here. Selective economic advantage The Court proceeded to examine the possible existence of a selective economic advantage. It first recalled, in paragraph 65, that the concept of State aid covers only those public measures which favour certain undertakings “or” […]

Keine Kommentare

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