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 ×

17. Oktober 2023 | State Aid Uncovered von Phedon Nicolaides

Compensation for Damage

State Aid Blogs - Untitled design 10

Introduction On 28 September 2023, the Court of Justice, in case C-320/21 P, Ryanair v European Commission, delivered its first judgment in a series of appeals brought by Ryanair challenging the dismissal by the General Court of its action in multiple cases seeking the annulment of various Commission decisions authorising aid to airlines during the covid-19 pandemic. Both before the […]

Keine Kommentare

10. Oktober 2023 | State Aid Uncovered von Phedon Nicolaides

Advance Tax Rulings

State Aid Blogs - Untitled design 26

Introduction In 2016, the Commission found, in decision 2016/1699, that advance tax rulings [ATRs] that had been provided by Belgium to multi-national companies [MNCs] with establishments in Belgium constituted State aid because the ATRs set the taxable income of those companies according to a hypothetical average income rather than their actual income. The profit that exceeded that hypothetical average was […]

Keine Kommentare

26. September 2023 | State Aid Uncovered von Phedon Nicolaides

Non-imposition of Fines on Non-illegal Behaviour

State Aid Blogs - Untitled design 9

Introduction Advantage is any benefit that an undertaking obtains from the intervention of the state. In some situations, however, an undertaking may derive an advantage the non-intervention of the state or, more broadly, from the failure of the state to act. This would be the case where the state does not charge a fee to a user of a state […]

Keine Kommentare

10. Juli 2023 | State Aid Uncovered von Phedon Nicolaides

Regional Operating Aid

State Aid Blogs - Untitled design 18

Introduction On 21 June 2023, the General Court delivered its judgment in case T-131/21, Região Autónoma da Madeira v European Commission.[1] It rejected the action of the Autonomous Region of Madeira [ARM] by which it sought the annulment of Commission decision 2022/1414 on aid scheme implemented by Portugal for the Madeira Free Zone or Zona Franca da Madeira [ZFM]. The […]

Keine Kommentare

28. Februar 2023 | State Aid Uncovered von Phedon Nicolaides

Discretion of Public Authorities and Selectivity

State Aid Blogs - State Aid Uncovered SM posts 30

Introduction On 2 February 2023, the Court of justice, in case C649/20 P, Spain and Others v European Commission, clarified the extent to which public authorities can implement general measures without in practice favouring any undertaking. The exercise of administrative discretion can turn a general measure into selective. The Court made a distinction between what may be called “related” or […]

Keine Kommentare

21. Februar 2023 | State Aid Uncovered von Phedon Nicolaides

The Selectivity and Profitability of Agreements between Airports and Airlines

State Aid Blogs - State Aid Uncovered SM posts 27

Introduction Selectivity is a tricky issue. Even a measure that appears not to favour or exclude any undertaking may in practice prove to be selective if its effects favour certain undertakings over others that are in a comparable situation. In order to determine whether they are comparable it necessary to examine the objective of the measure. This is what the […]

Keine Kommentare

10. Januar 2023 | State Aid Uncovered von Phedon Nicolaides

The Value of Land

State Aid Blogs - State Aid Uncovered SM posts 19

Different valuation methods do not confer a selective advantage if they generate similar results. Introduction Land or immovable property has no intrinsic value. Its value depends on how the land or property is used. In turn, how it is used is determined by several factors such as its location, and the applicable zoning rules. A plot of land in an […]

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

6. September 2022 | State Aid Uncovered von Phedon Nicolaides

Special Economic Zones

State Aid Blogs - State Aid Uncovered SM posts 29

Member States must check that the State aid claimed by undertakings established in special economic zones concern activities that are actually carried out within those zones. Introduction Several Member States have special economic zones in which companies enjoy preferential tax treatment. These zones can be divided into two categories: those that can be found mostly in the new Member States […]

Keine Kommentare

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Guest State Aid Blog ×

17. Oktober 2023 | State Aid Uncovered von Phedon Nicolaides

Compensation for Damage

State Aid Blogs - Untitled design 10

Introduction On 28 September 2023, the Court of Justice, in case C-320/21 P, Ryanair v European Commission, delivered its first judgment in a series of appeals brought by Ryanair challenging the dismissal by the General Court of its action in multiple cases seeking the annulment of various Commission decisions authorising aid to airlines during the covid-19 pandemic. Both before the […]

Keine Kommentare

10. Oktober 2023 | State Aid Uncovered von Phedon Nicolaides

Advance Tax Rulings

State Aid Blogs - Untitled design 26

Introduction In 2016, the Commission found, in decision 2016/1699, that advance tax rulings [ATRs] that had been provided by Belgium to multi-national companies [MNCs] with establishments in Belgium constituted State aid because the ATRs set the taxable income of those companies according to a hypothetical average income rather than their actual income. The profit that exceeded that hypothetical average was […]

Keine Kommentare

26. September 2023 | State Aid Uncovered von Phedon Nicolaides

Non-imposition of Fines on Non-illegal Behaviour

State Aid Blogs - Untitled design 9

Introduction Advantage is any benefit that an undertaking obtains from the intervention of the state. In some situations, however, an undertaking may derive an advantage the non-intervention of the state or, more broadly, from the failure of the state to act. This would be the case where the state does not charge a fee to a user of a state […]

Keine Kommentare

10. Juli 2023 | State Aid Uncovered von Phedon Nicolaides

Regional Operating Aid

State Aid Blogs - Untitled design 18

Introduction On 21 June 2023, the General Court delivered its judgment in case T-131/21, Região Autónoma da Madeira v European Commission.[1] It rejected the action of the Autonomous Region of Madeira [ARM] by which it sought the annulment of Commission decision 2022/1414 on aid scheme implemented by Portugal for the Madeira Free Zone or Zona Franca da Madeira [ZFM]. The […]

Keine Kommentare

28. Februar 2023 | State Aid Uncovered von Phedon Nicolaides

Discretion of Public Authorities and Selectivity

State Aid Blogs - State Aid Uncovered SM posts 30

Introduction On 2 February 2023, the Court of justice, in case C649/20 P, Spain and Others v European Commission, clarified the extent to which public authorities can implement general measures without in practice favouring any undertaking. The exercise of administrative discretion can turn a general measure into selective. The Court made a distinction between what may be called “related” or […]

Keine Kommentare

21. Februar 2023 | State Aid Uncovered von Phedon Nicolaides

The Selectivity and Profitability of Agreements between Airports and Airlines

State Aid Blogs - State Aid Uncovered SM posts 27

Introduction Selectivity is a tricky issue. Even a measure that appears not to favour or exclude any undertaking may in practice prove to be selective if its effects favour certain undertakings over others that are in a comparable situation. In order to determine whether they are comparable it necessary to examine the objective of the measure. This is what the […]

Keine Kommentare

10. Januar 2023 | State Aid Uncovered von Phedon Nicolaides

The Value of Land

State Aid Blogs - State Aid Uncovered SM posts 19

Different valuation methods do not confer a selective advantage if they generate similar results. Introduction Land or immovable property has no intrinsic value. Its value depends on how the land or property is used. In turn, how it is used is determined by several factors such as its location, and the applicable zoning rules. A plot of land in an […]

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

6. September 2022 | State Aid Uncovered von Phedon Nicolaides

Special Economic Zones

State Aid Blogs - State Aid Uncovered SM posts 29

Member States must check that the State aid claimed by undertakings established in special economic zones concern activities that are actually carried out within those zones. Introduction Several Member States have special economic zones in which companies enjoy preferential tax treatment. These zones can be divided into two categories: those that can be found mostly in the new Member States […]

Keine Kommentare

« Vorherige Seite Nächste Seite »

Guest State Aid Blog ×

17. Oktober 2023 | State Aid Uncovered von Phedon Nicolaides

Compensation for Damage

State Aid Blogs - Untitled design 10

Introduction On 28 September 2023, the Court of Justice, in case C-320/21 P, Ryanair v European Commission, delivered its first judgment in a series of appeals brought by Ryanair challenging the dismissal by the General Court of its action in multiple cases seeking the annulment of various Commission decisions authorising aid to airlines during the covid-19 pandemic. Both before the […]

Keine Kommentare

10. Oktober 2023 | State Aid Uncovered von Phedon Nicolaides

Advance Tax Rulings

State Aid Blogs - Untitled design 26

Introduction In 2016, the Commission found, in decision 2016/1699, that advance tax rulings [ATRs] that had been provided by Belgium to multi-national companies [MNCs] with establishments in Belgium constituted State aid because the ATRs set the taxable income of those companies according to a hypothetical average income rather than their actual income. The profit that exceeded that hypothetical average was […]

Keine Kommentare

26. September 2023 | State Aid Uncovered von Phedon Nicolaides

Non-imposition of Fines on Non-illegal Behaviour

State Aid Blogs - Untitled design 9

Introduction Advantage is any benefit that an undertaking obtains from the intervention of the state. In some situations, however, an undertaking may derive an advantage the non-intervention of the state or, more broadly, from the failure of the state to act. This would be the case where the state does not charge a fee to a user of a state […]

Keine Kommentare

10. Juli 2023 | State Aid Uncovered von Phedon Nicolaides

Regional Operating Aid

State Aid Blogs - Untitled design 18

Introduction On 21 June 2023, the General Court delivered its judgment in case T-131/21, Região Autónoma da Madeira v European Commission.[1] It rejected the action of the Autonomous Region of Madeira [ARM] by which it sought the annulment of Commission decision 2022/1414 on aid scheme implemented by Portugal for the Madeira Free Zone or Zona Franca da Madeira [ZFM]. The […]

Keine Kommentare

28. Februar 2023 | State Aid Uncovered von Phedon Nicolaides

Discretion of Public Authorities and Selectivity

State Aid Blogs - State Aid Uncovered SM posts 30

Introduction On 2 February 2023, the Court of justice, in case C649/20 P, Spain and Others v European Commission, clarified the extent to which public authorities can implement general measures without in practice favouring any undertaking. The exercise of administrative discretion can turn a general measure into selective. The Court made a distinction between what may be called “related” or […]

Keine Kommentare

21. Februar 2023 | State Aid Uncovered von Phedon Nicolaides

The Selectivity and Profitability of Agreements between Airports and Airlines

State Aid Blogs - State Aid Uncovered SM posts 27

Introduction Selectivity is a tricky issue. Even a measure that appears not to favour or exclude any undertaking may in practice prove to be selective if its effects favour certain undertakings over others that are in a comparable situation. In order to determine whether they are comparable it necessary to examine the objective of the measure. This is what the […]

Keine Kommentare

10. Januar 2023 | State Aid Uncovered von Phedon Nicolaides

The Value of Land

State Aid Blogs - State Aid Uncovered SM posts 19

Different valuation methods do not confer a selective advantage if they generate similar results. Introduction Land or immovable property has no intrinsic value. Its value depends on how the land or property is used. In turn, how it is used is determined by several factors such as its location, and the applicable zoning rules. A plot of land in an […]

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

6. September 2022 | State Aid Uncovered von Phedon Nicolaides

Special Economic Zones

State Aid Blogs - State Aid Uncovered SM posts 29

Member States must check that the State aid claimed by undertakings established in special economic zones concern activities that are actually carried out within those zones. Introduction Several Member States have special economic zones in which companies enjoy preferential tax treatment. These zones can be divided into two categories: those that can be found mostly in the new Member States […]

Keine Kommentare

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