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.

Jetzt abonnieren!

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

Guest State Aid Blog ×

21. Juli 2020 | State Aid Uncovered von Phedon Nicolaides

Taxation of Multinational Companies: The Apple Case – A Political Setback for the Commission, but a Victory on Principle

MacBook on Table

Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of an advantage in the meaning of Article 107(1) TFEU. Update on Temporary Framework: Number of approved and published covid-19 measures, as of 17 July 2020: 213* Legal basis: Article 107(2)(b): 21; Article 107(3)(b): 179; Article 107(3)(c): 18 Five Member States have implemented 13 or more […]

Keine Kommentare

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

30. Oktober 2018 | State Aid Uncovered von Phedon Nicolaides

Tax Inseparably Linked to State Aid

State Aid Blogs - Stateaid Blog43 Tax movie rent

Taxes which are inseparably linked with an aid measure are assessed together with the aid itself. An increase of the budget of an aid scheme by more than 20% constitutes a change of existing aid that must be notified to the Commission for prior authorisation. Introduction Taxpayers may not refuse to pay taxes on the grounds that the tax […]

Keine Kommentare

27. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

The Definition of the Reference Tax System is still a Puzzle

State Aid Blogs - SAH Blogpost 27 30 Tax System

A selective measure should be determined on the basis of its effects, not on the basis of the legally defined regulatory techniques. Introduction A tax measure is selective in the meaning of Article 107(1) TFEU when it basically deviates from the normal tax system. In the case of a tax reduction or a tax exemption the normal system is […]

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

Guest State Aid Blog ×

21. Juli 2020 | State Aid Uncovered von Phedon Nicolaides

Taxation of Multinational Companies: The Apple Case – A Political Setback for the Commission, but a Victory on Principle

MacBook on Table

Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of an advantage in the meaning of Article 107(1) TFEU. Update on Temporary Framework: Number of approved and published covid-19 measures, as of 17 July 2020: 213* Legal basis: Article 107(2)(b): 21; Article 107(3)(b): 179; Article 107(3)(c): 18 Five Member States have implemented 13 or more […]

Keine Kommentare

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

30. Oktober 2018 | State Aid Uncovered von Phedon Nicolaides

Tax Inseparably Linked to State Aid

State Aid Blogs - Stateaid Blog43 Tax movie rent

Taxes which are inseparably linked with an aid measure are assessed together with the aid itself. An increase of the budget of an aid scheme by more than 20% constitutes a change of existing aid that must be notified to the Commission for prior authorisation. Introduction Taxpayers may not refuse to pay taxes on the grounds that the tax […]

Keine Kommentare

27. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

The Definition of the Reference Tax System is still a Puzzle

State Aid Blogs - SAH Blogpost 27 30 Tax System

A selective measure should be determined on the basis of its effects, not on the basis of the legally defined regulatory techniques. Introduction A tax measure is selective in the meaning of Article 107(1) TFEU when it basically deviates from the normal tax system. In the case of a tax reduction or a tax exemption the normal system is […]

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

Guest State Aid Blog ×

21. Juli 2020 | State Aid Uncovered von Phedon Nicolaides

Taxation of Multinational Companies: The Apple Case – A Political Setback for the Commission, but a Victory on Principle

MacBook on Table

Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of an advantage in the meaning of Article 107(1) TFEU. Update on Temporary Framework: Number of approved and published covid-19 measures, as of 17 July 2020: 213* Legal basis: Article 107(2)(b): 21; Article 107(3)(b): 179; Article 107(3)(c): 18 Five Member States have implemented 13 or more […]

Keine Kommentare

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

30. Oktober 2018 | State Aid Uncovered von Phedon Nicolaides

Tax Inseparably Linked to State Aid

State Aid Blogs - Stateaid Blog43 Tax movie rent

Taxes which are inseparably linked with an aid measure are assessed together with the aid itself. An increase of the budget of an aid scheme by more than 20% constitutes a change of existing aid that must be notified to the Commission for prior authorisation. Introduction Taxpayers may not refuse to pay taxes on the grounds that the tax […]

Keine Kommentare

27. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

The Definition of the Reference Tax System is still a Puzzle

State Aid Blogs - SAH Blogpost 27 30 Tax System

A selective measure should be determined on the basis of its effects, not on the basis of the legally defined regulatory techniques. Introduction A tax measure is selective in the meaning of Article 107(1) TFEU when it basically deviates from the normal tax system. In the case of a tax reduction or a tax exemption the normal system is […]

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

Sie möchten einen Beitrag einreichen oder zur Weiterentwicklung des Blogs State Aid Uncovered beitragen? Weitere Details finden Sie auf der englischsprachigen Seite.

Gastbeitrag einreichen