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

State Aid Uncovered ×

17. Januar 2017 | State Aid Uncovered von Phedon Nicolaides

Part II: Developments on the Concepts of Advantage and Selectivity

State Aid Blogs - StateAidHub blogpost2 2019 lexxion stateaid airports

The advantage conferred by State aid is not necessarily equivalent to the economic benefit that is eventually enjoyed by aid recipients. Incompatible State aid has to be repaid regardless of whether it is passed on to the customers of the aid recipients. Undertakings derive an advantage when state intervention reduces the costs they would bear under “normal market conditions” whereby […]

Keine Kommentare

24. Mai 2016 | State Aid Uncovered von Phedon Nicolaides

Tax Exemptions Authorised by the Council of the EU

State Aid Blogs - m 8 1

State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid. Introduction On 22 April 2016, the General Court rendered its judgment […]

Keine Kommentare

8. Dezember 2015 | State Aid Uncovered von Phedon Nicolaides

i) New v Existing State Aid ii) Exemption from VAT and Attribution to Member States iii) The Duty of National Courts to Protect Competitors from Illegal State aid

State Aid Blogs - m 1 4

Aid that pre-exists the entry of a Member State into the EU is “existing” and does not have to be recovered. VAT exemptions authorised by the EU are not State aid. National courts must disregard national legal provisions that prevent them from acting against illegal aid. Introduction This article examines a variety of issues: when State aid is existing […]

Keine Kommentare

16. März 2015 | State Aid Uncovered von Phedon Nicolaides

Relief from Pension Contributions and Reduction of Taxes

State Aid Blogs - StateAidHub blogpost38 saleofbank

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 […]

Keine Kommentare

5. Januar 2015 | State Aid Uncovered von Phedon Nicolaides

Tax Measures with Specific Objectives Can still Be General

State Aid Blogs - m 24 2

A tax measure that applies to certain transactions is not selective if it does not preclude any company or type of asset. Conditions for the application of a tax measure may be justified by the logic of the tax system. The Commission may not use Article 107(3) to assess the compatibility with the internal market of a tax measure that […]

Keine Kommentare

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State Aid Uncovered ×

17. Januar 2017 | State Aid Uncovered von Phedon Nicolaides

Part II: Developments on the Concepts of Advantage and Selectivity

State Aid Blogs - StateAidHub blogpost2 2019 lexxion stateaid airports

The advantage conferred by State aid is not necessarily equivalent to the economic benefit that is eventually enjoyed by aid recipients. Incompatible State aid has to be repaid regardless of whether it is passed on to the customers of the aid recipients. Undertakings derive an advantage when state intervention reduces the costs they would bear under “normal market conditions” whereby […]

Keine Kommentare

24. Mai 2016 | State Aid Uncovered von Phedon Nicolaides

Tax Exemptions Authorised by the Council of the EU

State Aid Blogs - m 8 1

State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid. Introduction On 22 April 2016, the General Court rendered its judgment […]

Keine Kommentare

8. Dezember 2015 | State Aid Uncovered von Phedon Nicolaides

i) New v Existing State Aid ii) Exemption from VAT and Attribution to Member States iii) The Duty of National Courts to Protect Competitors from Illegal State aid

State Aid Blogs - m 1 4

Aid that pre-exists the entry of a Member State into the EU is “existing” and does not have to be recovered. VAT exemptions authorised by the EU are not State aid. National courts must disregard national legal provisions that prevent them from acting against illegal aid. Introduction This article examines a variety of issues: when State aid is existing […]

Keine Kommentare

16. März 2015 | State Aid Uncovered von Phedon Nicolaides

Relief from Pension Contributions and Reduction of Taxes

State Aid Blogs - StateAidHub blogpost38 saleofbank

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 […]

Keine Kommentare

5. Januar 2015 | State Aid Uncovered von Phedon Nicolaides

Tax Measures with Specific Objectives Can still Be General

State Aid Blogs - m 24 2

A tax measure that applies to certain transactions is not selective if it does not preclude any company or type of asset. Conditions for the application of a tax measure may be justified by the logic of the tax system. The Commission may not use Article 107(3) to assess the compatibility with the internal market of a tax measure that […]

Keine Kommentare

« Vorherige Seite

State Aid Uncovered ×

17. Januar 2017 | State Aid Uncovered von Phedon Nicolaides

Part II: Developments on the Concepts of Advantage and Selectivity

State Aid Blogs - StateAidHub blogpost2 2019 lexxion stateaid airports

The advantage conferred by State aid is not necessarily equivalent to the economic benefit that is eventually enjoyed by aid recipients. Incompatible State aid has to be repaid regardless of whether it is passed on to the customers of the aid recipients. Undertakings derive an advantage when state intervention reduces the costs they would bear under “normal market conditions” whereby […]

Keine Kommentare

24. Mai 2016 | State Aid Uncovered von Phedon Nicolaides

Tax Exemptions Authorised by the Council of the EU

State Aid Blogs - m 8 1

State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid. Introduction On 22 April 2016, the General Court rendered its judgment […]

Keine Kommentare

8. Dezember 2015 | State Aid Uncovered von Phedon Nicolaides

i) New v Existing State Aid ii) Exemption from VAT and Attribution to Member States iii) The Duty of National Courts to Protect Competitors from Illegal State aid

State Aid Blogs - m 1 4

Aid that pre-exists the entry of a Member State into the EU is “existing” and does not have to be recovered. VAT exemptions authorised by the EU are not State aid. National courts must disregard national legal provisions that prevent them from acting against illegal aid. Introduction This article examines a variety of issues: when State aid is existing […]

Keine Kommentare

16. März 2015 | State Aid Uncovered von Phedon Nicolaides

Relief from Pension Contributions and Reduction of Taxes

State Aid Blogs - StateAidHub blogpost38 saleofbank

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 […]

Keine Kommentare

5. Januar 2015 | State Aid Uncovered von Phedon Nicolaides

Tax Measures with Specific Objectives Can still Be General

State Aid Blogs - m 24 2

A tax measure that applies to certain transactions is not selective if it does not preclude any company or type of asset. Conditions for the application of a tax measure may be justified by the logic of the tax system. The Commission may not use Article 107(3) to assess the compatibility with the internal market of a tax measure that […]

Keine Kommentare

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