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

Guest State Aid Blog ×

30. August 2016 | State Aid Uncovered von Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity

State Aid Blogs - m 19 1

This is the second article in a series of three that reviews the Commission’s Notice on the Notion of State Aid.* Last week’s article focused on the concepts of economic activity and state resources.** Next week’s article will conclude with a presentation of the conditions under which trade is affected and competition distorted and an analysis of the application of […]

Keine Kommentare

16. November 2015 | State Aid Uncovered von Phedon Nicolaides

Special Tax Treatment to Alleviate Structural Disadvantages

State Aid Blogs -

Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they […]

Keine Kommentare

12. Mai 2015 | State Aid Uncovered von Phedon Nicolaides

A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective

State Aid Blogs - m 15 2

Where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates. Introduction This article examines Commission decision SA.34469 on differential tax rates for online and land-based gambling in Spain.[1] In the Spanish political system, regions that have the status of Autonomous Communities have powers of taxation. The issue at hand was which authority […]

Keine Kommentare

29. April 2015 | State Aid Uncovered von Phedon Nicolaides

Do Free but Compulsory Tests Confer a Selective Advantage?

State Aid Blogs - m 27

State aid rules apply to measures which are either harmonised at EU level or are left to the discretion of Member States. The protection of public health is no sufficient reason for removing a public measure from the scope of Article 107(1). The fact that undertakings are obliged by law to comply with certain tests does not justify the subsidisation […]

Keine Kommentare

27. Januar 2015 | Guest State Aid Blog von Erika Szyszczak

Black Cabs in London Retain ‘Exclusive’ Rights to Drive in Bus Lanes

black cab

A detailed note on Case C-518/13 The Queen, on the application of Eventech Ltd v The Parking Adjudicator (judgment of 14th January 2015) An enduring feature of EU law is that it may be used in an opportunist manner in some of the lowest tribunals in the EU to create challenges to national rules and policies. This was how the Eventech case arose. […]

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

30. September 2014 | State Aid Uncovered von Phedon Nicolaides

The Jurisdictional Side of Selectivity

Lady Justice

A measure determined independently by similar public entities is not selective even if it varies across those entities. A measure is selective when the entity that has adopted it, applies it differently to undertakings which are within its jurisdiction and in a comparable situation. A public entity may differentiate its measures provided the differentiation can be objectively justified. Introduction […]

Keine Kommentare

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Guest State Aid Blog ×

30. August 2016 | State Aid Uncovered von Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity

State Aid Blogs - m 19 1

This is the second article in a series of three that reviews the Commission’s Notice on the Notion of State Aid.* Last week’s article focused on the concepts of economic activity and state resources.** Next week’s article will conclude with a presentation of the conditions under which trade is affected and competition distorted and an analysis of the application of […]

Keine Kommentare

16. November 2015 | State Aid Uncovered von Phedon Nicolaides

Special Tax Treatment to Alleviate Structural Disadvantages

State Aid Blogs -

Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they […]

Keine Kommentare

12. Mai 2015 | State Aid Uncovered von Phedon Nicolaides

A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective

State Aid Blogs - m 15 2

Where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates. Introduction This article examines Commission decision SA.34469 on differential tax rates for online and land-based gambling in Spain.[1] In the Spanish political system, regions that have the status of Autonomous Communities have powers of taxation. The issue at hand was which authority […]

Keine Kommentare

29. April 2015 | State Aid Uncovered von Phedon Nicolaides

Do Free but Compulsory Tests Confer a Selective Advantage?

State Aid Blogs - m 27

State aid rules apply to measures which are either harmonised at EU level or are left to the discretion of Member States. The protection of public health is no sufficient reason for removing a public measure from the scope of Article 107(1). The fact that undertakings are obliged by law to comply with certain tests does not justify the subsidisation […]

Keine Kommentare

27. Januar 2015 | Guest State Aid Blog von Erika Szyszczak

Black Cabs in London Retain ‘Exclusive’ Rights to Drive in Bus Lanes

black cab

A detailed note on Case C-518/13 The Queen, on the application of Eventech Ltd v The Parking Adjudicator (judgment of 14th January 2015) An enduring feature of EU law is that it may be used in an opportunist manner in some of the lowest tribunals in the EU to create challenges to national rules and policies. This was how the Eventech case arose. […]

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

30. September 2014 | State Aid Uncovered von Phedon Nicolaides

The Jurisdictional Side of Selectivity

Lady Justice

A measure determined independently by similar public entities is not selective even if it varies across those entities. A measure is selective when the entity that has adopted it, applies it differently to undertakings which are within its jurisdiction and in a comparable situation. A public entity may differentiate its measures provided the differentiation can be objectively justified. Introduction […]

Keine Kommentare

« Vorherige Seite

Guest State Aid Blog ×

30. August 2016 | State Aid Uncovered von Phedon Nicolaides

Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity

State Aid Blogs - m 19 1

This is the second article in a series of three that reviews the Commission’s Notice on the Notion of State Aid.* Last week’s article focused on the concepts of economic activity and state resources.** Next week’s article will conclude with a presentation of the conditions under which trade is affected and competition distorted and an analysis of the application of […]

Keine Kommentare

16. November 2015 | State Aid Uncovered von Phedon Nicolaides

Special Tax Treatment to Alleviate Structural Disadvantages

State Aid Blogs -

Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they […]

Keine Kommentare

12. Mai 2015 | State Aid Uncovered von Phedon Nicolaides

A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective

State Aid Blogs - m 15 2

Where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates. Introduction This article examines Commission decision SA.34469 on differential tax rates for online and land-based gambling in Spain.[1] In the Spanish political system, regions that have the status of Autonomous Communities have powers of taxation. The issue at hand was which authority […]

Keine Kommentare

29. April 2015 | State Aid Uncovered von Phedon Nicolaides

Do Free but Compulsory Tests Confer a Selective Advantage?

State Aid Blogs - m 27

State aid rules apply to measures which are either harmonised at EU level or are left to the discretion of Member States. The protection of public health is no sufficient reason for removing a public measure from the scope of Article 107(1). The fact that undertakings are obliged by law to comply with certain tests does not justify the subsidisation […]

Keine Kommentare

27. Januar 2015 | Guest State Aid Blog von Erika Szyszczak

Black Cabs in London Retain ‘Exclusive’ Rights to Drive in Bus Lanes

black cab

A detailed note on Case C-518/13 The Queen, on the application of Eventech Ltd v The Parking Adjudicator (judgment of 14th January 2015) An enduring feature of EU law is that it may be used in an opportunist manner in some of the lowest tribunals in the EU to create challenges to national rules and policies. This was how the Eventech case arose. […]

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

30. September 2014 | State Aid Uncovered von Phedon Nicolaides

The Jurisdictional Side of Selectivity

Lady Justice

A measure determined independently by similar public entities is not selective even if it varies across those entities. A measure is selective when the entity that has adopted it, applies it differently to undertakings which are within its jurisdiction and in a comparable situation. A public entity may differentiate its measures provided the differentiation can be objectively justified. Introduction […]

Keine Kommentare

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