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.

Jetzt abonnieren!

Professor at Maastricht University; Professor at University of Nicosia, and Academic Director at Lexxion Training

State Aid Uncovered ×

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 […]
Mehr lesen
Keine Kommentare
6. Mai 2015  |   State Aid Uncovered von Phedon Nicolaides

A Market Operator, unlike a Public Authority, Does not Have to Treat all Customers Equally
State Aid Blogs - m 16 2
In managing infrastructure, a public authority acts as a private operator when it seeks a reasonable return on its investment and also takes into account the alternative of not operating the infrastructure. The manager of an infrastructural project may charge different fees to different users to optimise usage and increase revenue.   Introduction This article reviews Commission decision 2015/506 concerning […]
Mehr lesen
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 […]
Mehr lesen
Keine Kommentare
20. April 2015  |   State Aid Uncovered von Phedon Nicolaides

Land Development
State Aid Blogs - StateAidHub blogpost47 Finance lexxion GBER SMEs
The sale of land and buildings owned by a public authority conforms with the market economy operator principle when i) it is profitable, ii) there is no alternative transaction that is economically more attractive, and iii) the sale is as profitable as similar transactions concluded at the same time.   Introduction The article examines Commission decision 2015/507 concerning the sale […]
Mehr lesen
Keine Kommentare
13. April 2015  |   State Aid Uncovered von Phedon Nicolaides

PART II: Green Electricity and Reduction of Energy Taxes for Energy-Intensive Users
State Aid Blogs - m 27 1
Part II: Support of electricity production from renewable energy sources is normally compatible with the internal market. Reduction of taxes on electricity used by energy-intensive industries is allowed only for certain sectors exposed to international trade and only when they bear a certain cost. Taxes on imported electricity normally infringe free-trade and non-discrimination provisions, unless commensurate benefits are extended to […]
Mehr lesen
Keine Kommentare
7. April 2015  |   State Aid Uncovered von Phedon Nicolaides

Green Electricity and Reduction of Energy Taxes for Energy-Intensive Users
State Aid Blogs - m 27 1
Support of electricity production from renewable energy sources is normally compatible with the internal market. Reduction of taxes on electricity used by energy-intensive industries is allowed only for certain sectors exposed to international trade and only when they bear a certain cost. Taxes on imported electricity normally infringe free-trade and non-discrimination provisions, unless commensurate benefits are extended to imported electricity. […]
Mehr lesen
Keine Kommentare
1. April 2015  |   State Aid Uncovered von Phedon Nicolaides

State Guarantees
State Aid Blogs - StateAidHub blogpost39 promotionalbank
The amount of State aid in a guarantee that makes possible the granting of a loan to a well-collateralised firm in difficulty is not the difference in premium but the difference in interest rates. Beneficiaries of guarantees not notified to the Commission do not have any remedy under EU law. Introduction   Last week’s article examined State aid in the […]
Mehr lesen
Keine Kommentare
24. März 2015  |   State Aid Uncovered von Phedon Nicolaides

Loans for SMEs
State Aid Blogs - m 17 2
Low-interest loans may be used to support investments. The granting of de minimis aid through loans is possible only if loans are secured against collateral. The 2008 Commission Communication on interest rates does not apply to subordinated, non-collateralised loans.   Introduction “Investment for growth” is the slogan which seems to be on everybody’s lips in Brussels. Last Friday, the European […]
Mehr lesen
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 […]
Mehr lesen
Keine Kommentare
10. März 2015  |   State Aid Uncovered von Phedon Nicolaides

Non-Economic Activities
State Aid Blogs - 05.12.Imputability of Aid State aidz
Health insurance which is based on the principle of social solidarity is not economic in nature. Solidarity means that citizens have a right to the service in question and the quality of the service they obtain is not linked to the price they pay, if any. Health services which are provided privately for remuneration are economic in nature. Services provided […]
Mehr lesen
Keine Kommentare
« Vorherige SeiteNächste Seite »

State Aid Uncovered ×

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 […]
Mehr lesen
Keine Kommentare
6. Mai 2015  |   State Aid Uncovered von Phedon Nicolaides

A Market Operator, unlike a Public Authority, Does not Have to Treat all Customers Equally
State Aid Blogs - m 16 2
In managing infrastructure, a public authority acts as a private operator when it seeks a reasonable return on its investment and also takes into account the alternative of not operating the infrastructure. The manager of an infrastructural project may charge different fees to different users to optimise usage and increase revenue.   Introduction This article reviews Commission decision 2015/506 concerning […]
Mehr lesen
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 […]
Mehr lesen
Keine Kommentare
20. April 2015  |   State Aid Uncovered von Phedon Nicolaides

Land Development
State Aid Blogs - StateAidHub blogpost47 Finance lexxion GBER SMEs
The sale of land and buildings owned by a public authority conforms with the market economy operator principle when i) it is profitable, ii) there is no alternative transaction that is economically more attractive, and iii) the sale is as profitable as similar transactions concluded at the same time.   Introduction The article examines Commission decision 2015/507 concerning the sale […]
Mehr lesen
Keine Kommentare
13. April 2015  |   State Aid Uncovered von Phedon Nicolaides

PART II: Green Electricity and Reduction of Energy Taxes for Energy-Intensive Users
State Aid Blogs - m 27 1
Part II: Support of electricity production from renewable energy sources is normally compatible with the internal market. Reduction of taxes on electricity used by energy-intensive industries is allowed only for certain sectors exposed to international trade and only when they bear a certain cost. Taxes on imported electricity normally infringe free-trade and non-discrimination provisions, unless commensurate benefits are extended to […]
Mehr lesen
Keine Kommentare
7. April 2015  |   State Aid Uncovered von Phedon Nicolaides

Green Electricity and Reduction of Energy Taxes for Energy-Intensive Users
State Aid Blogs - m 27 1
Support of electricity production from renewable energy sources is normally compatible with the internal market. Reduction of taxes on electricity used by energy-intensive industries is allowed only for certain sectors exposed to international trade and only when they bear a certain cost. Taxes on imported electricity normally infringe free-trade and non-discrimination provisions, unless commensurate benefits are extended to imported electricity. […]
Mehr lesen
Keine Kommentare
1. April 2015  |   State Aid Uncovered von Phedon Nicolaides

State Guarantees
State Aid Blogs - StateAidHub blogpost39 promotionalbank
The amount of State aid in a guarantee that makes possible the granting of a loan to a well-collateralised firm in difficulty is not the difference in premium but the difference in interest rates. Beneficiaries of guarantees not notified to the Commission do not have any remedy under EU law. Introduction   Last week’s article examined State aid in the […]
Mehr lesen
Keine Kommentare
24. März 2015  |   State Aid Uncovered von Phedon Nicolaides

Loans for SMEs
State Aid Blogs - m 17 2
Low-interest loans may be used to support investments. The granting of de minimis aid through loans is possible only if loans are secured against collateral. The 2008 Commission Communication on interest rates does not apply to subordinated, non-collateralised loans.   Introduction “Investment for growth” is the slogan which seems to be on everybody’s lips in Brussels. Last Friday, the European […]
Mehr lesen
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 […]
Mehr lesen
Keine Kommentare
10. März 2015  |   State Aid Uncovered von Phedon Nicolaides

Non-Economic Activities
State Aid Blogs - 05.12.Imputability of Aid State aidz
Health insurance which is based on the principle of social solidarity is not economic in nature. Solidarity means that citizens have a right to the service in question and the quality of the service they obtain is not linked to the price they pay, if any. Health services which are provided privately for remuneration are economic in nature. Services provided […]
Mehr lesen
Keine Kommentare
« Vorherige SeiteNächste Seite »

State Aid Uncovered ×

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 […]
Mehr lesen
Keine Kommentare
6. Mai 2015  |   State Aid Uncovered von Phedon Nicolaides

A Market Operator, unlike a Public Authority, Does not Have to Treat all Customers Equally
State Aid Blogs - m 16 2
In managing infrastructure, a public authority acts as a private operator when it seeks a reasonable return on its investment and also takes into account the alternative of not operating the infrastructure. The manager of an infrastructural project may charge different fees to different users to optimise usage and increase revenue.   Introduction This article reviews Commission decision 2015/506 concerning […]
Mehr lesen
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 […]
Mehr lesen
Keine Kommentare
20. April 2015  |   State Aid Uncovered von Phedon Nicolaides

Land Development
State Aid Blogs - StateAidHub blogpost47 Finance lexxion GBER SMEs
The sale of land and buildings owned by a public authority conforms with the market economy operator principle when i) it is profitable, ii) there is no alternative transaction that is economically more attractive, and iii) the sale is as profitable as similar transactions concluded at the same time.   Introduction The article examines Commission decision 2015/507 concerning the sale […]
Mehr lesen
Keine Kommentare
13. April 2015  |   State Aid Uncovered von Phedon Nicolaides

PART II: Green Electricity and Reduction of Energy Taxes for Energy-Intensive Users
State Aid Blogs - m 27 1
Part II: Support of electricity production from renewable energy sources is normally compatible with the internal market. Reduction of taxes on electricity used by energy-intensive industries is allowed only for certain sectors exposed to international trade and only when they bear a certain cost. Taxes on imported electricity normally infringe free-trade and non-discrimination provisions, unless commensurate benefits are extended to […]
Mehr lesen
Keine Kommentare
7. April 2015  |   State Aid Uncovered von Phedon Nicolaides

Green Electricity and Reduction of Energy Taxes for Energy-Intensive Users
State Aid Blogs - m 27 1
Support of electricity production from renewable energy sources is normally compatible with the internal market. Reduction of taxes on electricity used by energy-intensive industries is allowed only for certain sectors exposed to international trade and only when they bear a certain cost. Taxes on imported electricity normally infringe free-trade and non-discrimination provisions, unless commensurate benefits are extended to imported electricity. […]
Mehr lesen
Keine Kommentare
1. April 2015  |   State Aid Uncovered von Phedon Nicolaides

State Guarantees
State Aid Blogs - StateAidHub blogpost39 promotionalbank
The amount of State aid in a guarantee that makes possible the granting of a loan to a well-collateralised firm in difficulty is not the difference in premium but the difference in interest rates. Beneficiaries of guarantees not notified to the Commission do not have any remedy under EU law. Introduction   Last week’s article examined State aid in the […]
Mehr lesen
Keine Kommentare
24. März 2015  |   State Aid Uncovered von Phedon Nicolaides

Loans for SMEs
State Aid Blogs - m 17 2
Low-interest loans may be used to support investments. The granting of de minimis aid through loans is possible only if loans are secured against collateral. The 2008 Commission Communication on interest rates does not apply to subordinated, non-collateralised loans.   Introduction “Investment for growth” is the slogan which seems to be on everybody’s lips in Brussels. Last Friday, the European […]
Mehr lesen
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 […]
Mehr lesen
Keine Kommentare
10. März 2015  |   State Aid Uncovered von Phedon Nicolaides

Non-Economic Activities
State Aid Blogs - 05.12.Imputability of Aid State aidz
Health insurance which is based on the principle of social solidarity is not economic in nature. Solidarity means that citizens have a right to the service in question and the quality of the service they obtain is not linked to the price they pay, if any. Health services which are provided privately for remuneration are economic in nature. Services provided […]
Mehr lesen
Keine Kommentare
« Vorherige SeiteNächste Seite »

Sie möchten einen Beitrag einreichen oder zur Weiterentwicklung des Blogs State Aid Uncovered beitragen? Weitere Details finden Sie auf der englischsprachigen Seite.

Gastbeitrag einreichen

Abonnieren Sie unseren Newsletter für aktuelle Informationen zu Entwicklungen, Konferenzen, Seminaren und Veröffentlichungen in Ihrem Interessenbereich.

Newsletter: Jetzt abonnieren