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

20. Dezember 2016 | State Aid Uncovered von Phedon Nicolaides

Existing v New Aid and Role of National Courts

State Aid Blogs - m 7 1

State Aid Blogs - m 7 1

Modification of an existing aid measure turns it into a new aid measure if it affects its compatibility with the internal market. National courts must also notify to the Commission any new aid measure they detect. Introduction On 26 October 2016, the Court of Justice ruled in case C‑590/14 P, DEI v Commission.[1] DEI, the incumbent electricity producer in Greece appealed against […]

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15. Dezember 2016 | Guest State Aid Blog von Dimitrios Kyriazis

Ever wondered how Lexxion Seminars are like? Read this Summary of “State Aid in Tax Measures”

Lexxion Seminar

Lexxion Seminar

The following is a summary of the main points that were presented and the issues that were discussed in the seminar on State Aid in Tax Measures that was held by Lexxion in Brussels on 7-8 November 2016. The summary has been prepared for information purposes only and it is not meant to be a precise record of the proceedings […]

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13. Dezember 2016 | State Aid Uncovered von Phedon Nicolaides

Hungarian Advertisement Tax, Polish Retail Tax and Estonia Package Tax

State Aid Blogs - m 8 1

State Aid Blogs - m 8 1

Progressive taxes can constitute State aid. Exemption from a packaging tax of packaged goods which are taken abroad is within the logic of the tax system. Introduction This article reviews three tax measures which levied taxes on specific activities and products. In particular, they concern taxes on advertising, retail sales and an exemption from a tax on product packaging. […]

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6. Dezember 2016 | State Aid Uncovered von Phedon Nicolaides

Pensions, Public Statements and Private Investors

State Aid Blogs - m 9 1

State Aid Blogs - m 9 1

The normal costs of an undertaking include all the costs of compliance with the obligations imposed by law. A private investor takes into account all the relevant information at the point in time it decides to invest. Introduction This article reviews two court judgments both of which concern Orange, the French incumbent telecoms operator. The first judgment finds […]

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29. November 2016 | State Aid Uncovered von Phedon Nicolaides

Media Plurality in Denmark

State Aid Blogs - m 10 1

State Aid Blogs - m 10 1

State aid measures need not be open to all undertakings. Introduction On 11 October 2016, the General Court rendered its judgment in case T-167/14, TSøndagsavisen v Commission.[1] Søndagsavisen requested annulment of Commission decision SA.36366 on a measure that had been notified by Denmark. The purpose of the measure was to support production and innovation in the newspaper and magazine sector […]

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23. November 2016 | State Aid Uncovered von Phedon Nicolaides

No Affectation of Trade

State Aid Blogs - m 11 1

State Aid Blogs - m 11 1

Public subsidies that do not affect cross-border trade either directly or indirectly do not constitute State aid in the meaning of Article 107(1). The direct trade effect is the impact on customers or users. The indirect trade effect is the impact on potential market entrants. Introduction In April 2015, the Commission surprised us with seven decisions that concluded that […]

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15. November 2016 | State Aid Uncovered von Phedon Nicolaides

Private Investor v Private Creditor

State Aid Blogs - 01.11.17 State aid

State Aid Blogs - 01.11.17 State aid

When the state, acting as a private investor, seeks to recover past public investments, it must aim to maximise the recoverable amount. However, public funds that were granted as State aid must be ignored when the recoverable amount of past investments is calculated. Introduction On 15 September 2016, the General Court rendered its judgment in case T‑386/14, FIH Holding v […]

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8. November 2016 | State Aid Uncovered von Phedon Nicolaides

1) Selectivity of Health Tests 2) Existing v New Aid in Preferential Electricity Tariffs

State Aid Blogs - m 14

State Aid Blogs - m 14

A measure can be selective even if it applies to a whole sector. An existing aid measure becomes new when a court extends it temporarily. Introduction This article reviews two judgments: one on BSE tests in Belgium and another on preferential electricity tariffs in Greece. The issue at hand with respect to the BSE test was whether a measure […]

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1. November 2016 | State Aid Uncovered von Phedon Nicolaides

Turnover Taxes Can be Incompatible with the Internal Market

State Aid Blogs - m 12 1

State Aid Blogs - m 12 1

Progressive taxes levied on turnover can provide State aid that is incompatible with the internal market. Flat turnover taxes are proportional and therefore likely to be free of State aid. Introduction Hungary wanted to levy two types of turnover taxes whose purpose was to protect health. The first tax was levied on tobacco products.[1] The Commission found, in decision 2016/1846, […]

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25. Oktober 2016 | State Aid Uncovered von Phedon Nicolaides

Belgium’s Alternative Tax Regime for the Diamond Sector

State Aid Blogs - m 13 1

State Aid Blogs - m 13 1

Alternative tax regimes do not provide State aid as long as they raise the amount of tax paid and they are justified by the nature or general scheme of the normal system of taxation. Introduction During the past three years, the Commission has been pursuing multinational companies that pay too little tax. Its main objection to the tax treatment […]

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5. April 2016 | State Aid Uncovered von Phedon Nicolaides

Local Infrastructure

State Aid Blogs - StateAidHub blogpost47 Finance lexxion GBER SMEs

State Aid Blogs - StateAidHub blogpost47 Finance lexxion GBER SMEs

Public funding of local infrastructure is not State aid when the responsibility for the infrastructure falls within the remit of public authorities, it is not commercially exploited, it is open to all users, it is not intended to support the needs of any particular undertaking and any benefits to any undertaking are incidental. Introduction Even since the adoption of […]

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30. März 2016 | State Aid Uncovered von Phedon Nicolaides

The Treatment of Advisory and Information Services under State Aid Rules: The Case of the German Milk Levy

State Aid Blogs - m 32 1

State Aid Blogs - m 32 1

Public funding of advisory and information activities may constitute State aid. Public funding of industry associations may constitute State aid. Introduction An article that was published on this blog in January (view the article HERE) dealt with the issue of compulsory tests. If tests which are intended to safeguard public health are paid for by the state, is there any […]

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23. März 2016 | State Aid Uncovered von Phedon Nicolaides

Compensatory Payments Can still Confer an Advantage

State Aid Blogs - m 33 1

State Aid Blogs - m 33 1

Membership of a compulsory insurance scheme can still confer an advantage to participating undertakings. Private contributions can still become state resources if they are paid into a fund that is managed by the state. Member States always have the option to ask for a measure to be assessed directly on the basis of the Treaty but they have to justify […]

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15. März 2016 | State Aid Uncovered von Phedon Nicolaides

a) Natural Disasters and b) Absolute Impossibility to Recover Incompatible State Aid

State Aid Blogs - m 34 1

State Aid Blogs - m 34 1

Aid to remedy the damage caused by natural disasters can be granted only if the damage is the direct consequence of the disaster and the amount of aid must be limited to the actual damage suffered by each individual undertaking. Absence of documentary evidence can lead to absolute impossibility to recover incompatible aid. Introduction Article 107(2) TFEU declares three […]

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8. März 2016 | State Aid Uncovered von Phedon Nicolaides

When Infrastructure is not Public: Dedicated, Project-Specific and Bespoke

State Aid Blogs - alex kalinin 8bs Kz8ACdM unsplash

State Aid Blogs - alex kalinin 8bs Kz8ACdM unsplash

Public funding of open and freely used infrastructure is not State aid. Public funding of project-specific, dedicated or bespoke infrastructure is State aid. Public funding of infrastructure connecting public and private parts may be State aid if the relevant national rules require developers to bear the cost. Introduction The Commission has recently examined an infrastructure project in the vicinity […]

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1. März 2016 | State Aid Uncovered von Phedon Nicolaides

How to Apply the Market Economy Investor Principle and what Mistakes to Avoid: The Long-running Case of EDF

State Aid Blogs - 17.10. imputability stateaid

State Aid Blogs - 17.10. imputability stateaid

A market investor carries out a thorough ex ante analysis of the prospects of an investment before it commits any money. Introduction In 2004, the European Commission concluded, in decision 2005/145, that France granted incompatible aid to Electricite de France [EDF]. The French government had converted tax liability into share capital in EDF. The Commission was of the […]

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23. Februar 2016 | State Aid Uncovered von Phedon Nicolaides

How to Determine the Selectivity of a Tax Measure

State Aid Blogs - m 8 1

State Aid Blogs - m 8 1

A tax exception is normally a selective measure. However, exceptions which are open to all undertakings are not selective, even if they deviate from the standard tax rate or base. Exceptions which are open only to a few undertakings escape from being classified as selective only when the beneficiary undertakings are in a different legal or factual situation than non-beneficiaries. […]

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16. Februar 2016 | State Aid Uncovered von Phedon Nicolaides

The Boundaries of Non-Economic Infrastructure and the Limits of the Funding Gap Method

State Aid Blogs - m 35 1

State Aid Blogs - m 35 1

Public funding of assets which are used exclusively by certain undertakings constitutes State aid. If the state chooses to fund certain assets or activities, then it must do so consistently in all regions and in relation to all affected undertakings. Introduction A typical mission of the state is to provide public goods. Normally public funding of public goods is […]

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9. Februar 2016 | State Aid Uncovered von Phedon Nicolaides

Connecting Public and Private Infrastructure

State Aid Blogs - m 36 1

State Aid Blogs - m 36 1

Public funding of public infrastructure is not State aid. Public funding of connections between public and private infrastructure is not State aid as long as it is open to all users and no fee is charged. Introduction Last week’s article examined the use of a port facility. This week the focus is on a related issue: investment in port […]

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2. Februar 2016 | State Aid Uncovered von Phedon Nicolaides

Possible Advantage from the Exclusive Use of Public-Funded Infrastructure

State Aid Blogs - m 37

State Aid Blogs - m 37

The exclusive use of a public asset or an asset funded by public money may confer an advantage in the meaning of Article 107(1) TFEU if several competitors express their interest to use the same asset. Introduction As public authorities are becoming more aware that placing public assets at the disposal of undertakings can involve State aid, they increasingly […]

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