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

State Aid Uncovered ×

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

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

10. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

The 2017 Annual Competition Report

State Aid Blogs - Blog27 Annual Report

Introduction On 18 June 2018, the European Commission published its Annual Report on Competition Policy for 2017.[1] As usually, the Annual Report is accompanied by a Staff Working Paper that has almost four times as many pages as the Annual Report and provides more details on developments in all areas of competition policy, including State aid.The pre-eminent role of the […]

Keine Kommentare

3. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

Revision of the GBER

State Aid Blogs - SAH Blog26 GBERd

Block exemption of new financial instruments. Introduction The Commission has recently published a proposal for amendment of Council Regulation 2015/1588[1] which authorises the Commission to adopt block exemption regulations. The purpose of the Commission’s proposal is to expand Article 1 of Regulation 2015/1588. This Article lists the categories of aid that may be declared compatible with the internal market.The […]

Keine Kommentare

25. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

Remedying the Damage of a Natural Disaster through Incentives for New Investments

State Aid Blogs - m 3 1

Damage from natural disasters can be remedied in the short-term through direct compensation or in the longer-term through investment subsidies to support new productive capacity. Introduction This article reviews a rather straightforward case which, however, is also quite unusual. It concerns a measure to remedy the effect of recent earthquakes in Italy. What makes it unusual is that […]

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

12. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

State Aid for the Deployment of Broadband Networks

State Aid Blogs - SAZ Blogpost 23 Broadband

Most State aid for the development of broadband networks is approved by the Commission. But the aid must be limited only to areas where market-based investments are unlikely to be made without aid. Introduction This article reviews a recent Commission decision authorising State aid for broadband development in the Netherlands which is one of the most networked countries […]

Keine Kommentare

5. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

The Extent of the Discretion of Member States to Define Services of General Economic Interest (SGEI)

State Aid Blogs - SAH Blogpost 22 SGEI

A service is classified as an SGEI not only when it is important for citizens but also when the market does not adequately supply it and one or more undertakings are compelled to provide it to specified consumers, in specified areas and on specified terms. Introduction The Treaty on the Functioning of the EU and the case law […]

Keine Kommentare

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

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State Aid Uncovered ×

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

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

10. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

The 2017 Annual Competition Report

State Aid Blogs - Blog27 Annual Report

Introduction On 18 June 2018, the European Commission published its Annual Report on Competition Policy for 2017.[1] As usually, the Annual Report is accompanied by a Staff Working Paper that has almost four times as many pages as the Annual Report and provides more details on developments in all areas of competition policy, including State aid.The pre-eminent role of the […]

Keine Kommentare

3. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

Revision of the GBER

State Aid Blogs - SAH Blog26 GBERd

Block exemption of new financial instruments. Introduction The Commission has recently published a proposal for amendment of Council Regulation 2015/1588[1] which authorises the Commission to adopt block exemption regulations. The purpose of the Commission’s proposal is to expand Article 1 of Regulation 2015/1588. This Article lists the categories of aid that may be declared compatible with the internal market.The […]

Keine Kommentare

25. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

Remedying the Damage of a Natural Disaster through Incentives for New Investments

State Aid Blogs - m 3 1

Damage from natural disasters can be remedied in the short-term through direct compensation or in the longer-term through investment subsidies to support new productive capacity. Introduction This article reviews a rather straightforward case which, however, is also quite unusual. It concerns a measure to remedy the effect of recent earthquakes in Italy. What makes it unusual is that […]

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

12. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

State Aid for the Deployment of Broadband Networks

State Aid Blogs - SAZ Blogpost 23 Broadband

Most State aid for the development of broadband networks is approved by the Commission. But the aid must be limited only to areas where market-based investments are unlikely to be made without aid. Introduction This article reviews a recent Commission decision authorising State aid for broadband development in the Netherlands which is one of the most networked countries […]

Keine Kommentare

5. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

The Extent of the Discretion of Member States to Define Services of General Economic Interest (SGEI)

State Aid Blogs - SAH Blogpost 22 SGEI

A service is classified as an SGEI not only when it is important for citizens but also when the market does not adequately supply it and one or more undertakings are compelled to provide it to specified consumers, in specified areas and on specified terms. Introduction The Treaty on the Functioning of the EU and the case law […]

Keine Kommentare

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

« Vorherige Seite Nächste Seite »

State Aid Uncovered ×

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

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

10. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

The 2017 Annual Competition Report

State Aid Blogs - Blog27 Annual Report

Introduction On 18 June 2018, the European Commission published its Annual Report on Competition Policy for 2017.[1] As usually, the Annual Report is accompanied by a Staff Working Paper that has almost four times as many pages as the Annual Report and provides more details on developments in all areas of competition policy, including State aid.The pre-eminent role of the […]

Keine Kommentare

3. Juli 2018 | State Aid Uncovered von Phedon Nicolaides

Revision of the GBER

State Aid Blogs - SAH Blog26 GBERd

Block exemption of new financial instruments. Introduction The Commission has recently published a proposal for amendment of Council Regulation 2015/1588[1] which authorises the Commission to adopt block exemption regulations. The purpose of the Commission’s proposal is to expand Article 1 of Regulation 2015/1588. This Article lists the categories of aid that may be declared compatible with the internal market.The […]

Keine Kommentare

25. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

Remedying the Damage of a Natural Disaster through Incentives for New Investments

State Aid Blogs - m 3 1

Damage from natural disasters can be remedied in the short-term through direct compensation or in the longer-term through investment subsidies to support new productive capacity. Introduction This article reviews a rather straightforward case which, however, is also quite unusual. It concerns a measure to remedy the effect of recent earthquakes in Italy. What makes it unusual is that […]

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

12. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

State Aid for the Deployment of Broadband Networks

State Aid Blogs - SAZ Blogpost 23 Broadband

Most State aid for the development of broadband networks is approved by the Commission. But the aid must be limited only to areas where market-based investments are unlikely to be made without aid. Introduction This article reviews a recent Commission decision authorising State aid for broadband development in the Netherlands which is one of the most networked countries […]

Keine Kommentare

5. Juni 2018 | State Aid Uncovered von Phedon Nicolaides

The Extent of the Discretion of Member States to Define Services of General Economic Interest (SGEI)

State Aid Blogs - SAH Blogpost 22 SGEI

A service is classified as an SGEI not only when it is important for citizens but also when the market does not adequately supply it and one or more undertakings are compelled to provide it to specified consumers, in specified areas and on specified terms. Introduction The Treaty on the Functioning of the EU and the case law […]

Keine Kommentare

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

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