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 ×

11. Dezember 2023  |   State Aid Uncovered von Phedon Nicolaides

Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions
State Aid Blogs - Untitled design 29
Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court of Justice censured the European Commission for defining its own hypothetical reference tax system that was different from the relevant tax provisions in those two countries. The Court again faulted the Commission in its more recent judgments on advance tax rulings. Given the discretion of […]
Mehr lesen
Keine Kommentare
4. Dezember 2023  |   State Aid Uncovered von Phedon Nicolaides

The Concept of Undertaking and Land Valuation
State Aid Blogs - Untitled design 15
Introduction Must an entity that acquires an asset but does not exploit it commercially not be regarded as an undertaking? This was one of two questions that the Court of Justice had to answer on 19 October 2023, in case C-325/22, TS & HI. The answer was no. The second question was how to value land. The answer to that […]
Mehr lesen
Keine Kommentare
27. November 2023  |   State Aid Uncovered von Phedon Nicolaides

Compensation for Damage Caused by COVID-19 May be Limited to the Undertakings that Are Most Important to the Economy of a Member Stat
State Aid Blogs - Untitled design 28
Introduction On 23 November 2023, Ryanair lost another appeal before the Court of Justice. The Court ruled, in case C-210/21 P, Ryanair v Commission, that the General Court was right to dismiss Ryanair’s request for annulment of a Commission decision that had authorised French aid to compensate airlines for the damage they suffered as a result of the covid-19-related travel […]
Mehr lesen
Keine Kommentare
20. November 2023  |   State Aid Uncovered von Phedon Nicolaides

State Guarantees
State Aid Blogs - Untitled design 14
Introduction Public authorities often grant guarantees to undertakings so that the latter can borrow commercial loans at lower rates of interest. The 2008 Commission Notice on guarantees sets out four cumulative conditions that create a presumption that a state guarantee is free of State aid: 1. The borrower is not in financial difficulty. 2. The guarantee must be linked to […]
Mehr lesen
Keine Kommentare
14. November 2023  |   State Aid Uncovered von Phedon Nicolaides

Start of Works
State Aid Blogs - Untitled design 27
Introduction Perhaps the most important criterion for the compatibility of State aid with the internal market is the incentive effect. This means that State aid is capable of changing the behaviour of the recipient undertaking. State aid is normally considered not to have an incentive effect when the recipient undertaking is already committed to launch a project or has already […]
Mehr lesen
Keine Kommentare
7. November 2023  |   State Aid Uncovered von Phedon Nicolaides

Whether a Tax Measure Grants New Aid Must also be Assessed in the Context of the Relevant National Case Law
State Aid Blogs - Untitled design 11
Introduction The application of the concept of selectivity to tax measures requires a comparison of undertakings or activities that are in a similar factual or legal situation. A tax measure that differentiates between similar undertakings or activities is selective in the meaning of Article 107(1) TFEU, unless the differentiation can be justified on objective reasons. It follows that the proper […]
Mehr lesen
Keine Kommentare
31. Oktober 2023  |   State Aid Uncovered von Phedon Nicolaides

A Complex Measure of Investment and Operating Aid to an Airport and Airlines (Part II)
State Aid Blogs - Untitled design 9
Introduction In July 2008, the Commission received complaints alleging that France granted State aid to the operator of La Rochelle airport and certain airlines. Almost four years later, in February 2012, the Commission decided to open the formal investigation procedure. It eventually adopted a decision in July 2022 [Commission decision 2023/1683] which found compatible State aid for the airport, incompatible […]
Mehr lesen
Keine Kommentare
24. Oktober 2023  |   State Aid Uncovered von Phedon Nicolaides

A Complex Measure of Investment and Operating Aid to an Airport and Airlines (Part I)
State Aid Blogs - Untitled design 8
Introduction In July 2008, the Commission received complaints alleging that France granted State aid to the operator of La Rochelle airport and certain airlines. Almost four years later, in February 2012, the Commission decided to open the formal investigation procedure. It eventually adopted a decision in July 2022 [Commission decision 2023/1683] which found compatible State aid for the airport, incompatible […]
Mehr lesen
Keine Kommentare
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 […]
Mehr lesen
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 […]
Mehr lesen
Keine Kommentare
« Vorherige SeiteNächste Seite »

State Aid Uncovered ×

11. Dezember 2023  |   State Aid Uncovered von Phedon Nicolaides

Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions
State Aid Blogs - Untitled design 29
Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court of Justice censured the European Commission for defining its own hypothetical reference tax system that was different from the relevant tax provisions in those two countries. The Court again faulted the Commission in its more recent judgments on advance tax rulings. Given the discretion of […]
Mehr lesen
Keine Kommentare
4. Dezember 2023  |   State Aid Uncovered von Phedon Nicolaides

The Concept of Undertaking and Land Valuation
State Aid Blogs - Untitled design 15
Introduction Must an entity that acquires an asset but does not exploit it commercially not be regarded as an undertaking? This was one of two questions that the Court of Justice had to answer on 19 October 2023, in case C-325/22, TS & HI. The answer was no. The second question was how to value land. The answer to that […]
Mehr lesen
Keine Kommentare
27. November 2023  |   State Aid Uncovered von Phedon Nicolaides

Compensation for Damage Caused by COVID-19 May be Limited to the Undertakings that Are Most Important to the Economy of a Member Stat
State Aid Blogs - Untitled design 28
Introduction On 23 November 2023, Ryanair lost another appeal before the Court of Justice. The Court ruled, in case C-210/21 P, Ryanair v Commission, that the General Court was right to dismiss Ryanair’s request for annulment of a Commission decision that had authorised French aid to compensate airlines for the damage they suffered as a result of the covid-19-related travel […]
Mehr lesen
Keine Kommentare
20. November 2023  |   State Aid Uncovered von Phedon Nicolaides

State Guarantees
State Aid Blogs - Untitled design 14
Introduction Public authorities often grant guarantees to undertakings so that the latter can borrow commercial loans at lower rates of interest. The 2008 Commission Notice on guarantees sets out four cumulative conditions that create a presumption that a state guarantee is free of State aid: 1. The borrower is not in financial difficulty. 2. The guarantee must be linked to […]
Mehr lesen
Keine Kommentare
14. November 2023  |   State Aid Uncovered von Phedon Nicolaides

Start of Works
State Aid Blogs - Untitled design 27
Introduction Perhaps the most important criterion for the compatibility of State aid with the internal market is the incentive effect. This means that State aid is capable of changing the behaviour of the recipient undertaking. State aid is normally considered not to have an incentive effect when the recipient undertaking is already committed to launch a project or has already […]
Mehr lesen
Keine Kommentare
7. November 2023  |   State Aid Uncovered von Phedon Nicolaides

Whether a Tax Measure Grants New Aid Must also be Assessed in the Context of the Relevant National Case Law
State Aid Blogs - Untitled design 11
Introduction The application of the concept of selectivity to tax measures requires a comparison of undertakings or activities that are in a similar factual or legal situation. A tax measure that differentiates between similar undertakings or activities is selective in the meaning of Article 107(1) TFEU, unless the differentiation can be justified on objective reasons. It follows that the proper […]
Mehr lesen
Keine Kommentare
31. Oktober 2023  |   State Aid Uncovered von Phedon Nicolaides

A Complex Measure of Investment and Operating Aid to an Airport and Airlines (Part II)
State Aid Blogs - Untitled design 9
Introduction In July 2008, the Commission received complaints alleging that France granted State aid to the operator of La Rochelle airport and certain airlines. Almost four years later, in February 2012, the Commission decided to open the formal investigation procedure. It eventually adopted a decision in July 2022 [Commission decision 2023/1683] which found compatible State aid for the airport, incompatible […]
Mehr lesen
Keine Kommentare
24. Oktober 2023  |   State Aid Uncovered von Phedon Nicolaides

A Complex Measure of Investment and Operating Aid to an Airport and Airlines (Part I)
State Aid Blogs - Untitled design 8
Introduction In July 2008, the Commission received complaints alleging that France granted State aid to the operator of La Rochelle airport and certain airlines. Almost four years later, in February 2012, the Commission decided to open the formal investigation procedure. It eventually adopted a decision in July 2022 [Commission decision 2023/1683] which found compatible State aid for the airport, incompatible […]
Mehr lesen
Keine Kommentare
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 […]
Mehr lesen
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 […]
Mehr lesen
Keine Kommentare
« Vorherige SeiteNächste Seite »

State Aid Uncovered ×

11. Dezember 2023  |   State Aid Uncovered von Phedon Nicolaides

Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions
State Aid Blogs - Untitled design 29
Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court of Justice censured the European Commission for defining its own hypothetical reference tax system that was different from the relevant tax provisions in those two countries. The Court again faulted the Commission in its more recent judgments on advance tax rulings. Given the discretion of […]
Mehr lesen
Keine Kommentare
4. Dezember 2023  |   State Aid Uncovered von Phedon Nicolaides

The Concept of Undertaking and Land Valuation
State Aid Blogs - Untitled design 15
Introduction Must an entity that acquires an asset but does not exploit it commercially not be regarded as an undertaking? This was one of two questions that the Court of Justice had to answer on 19 October 2023, in case C-325/22, TS & HI. The answer was no. The second question was how to value land. The answer to that […]
Mehr lesen
Keine Kommentare
27. November 2023  |   State Aid Uncovered von Phedon Nicolaides

Compensation for Damage Caused by COVID-19 May be Limited to the Undertakings that Are Most Important to the Economy of a Member Stat
State Aid Blogs - Untitled design 28
Introduction On 23 November 2023, Ryanair lost another appeal before the Court of Justice. The Court ruled, in case C-210/21 P, Ryanair v Commission, that the General Court was right to dismiss Ryanair’s request for annulment of a Commission decision that had authorised French aid to compensate airlines for the damage they suffered as a result of the covid-19-related travel […]
Mehr lesen
Keine Kommentare
20. November 2023  |   State Aid Uncovered von Phedon Nicolaides

State Guarantees
State Aid Blogs - Untitled design 14
Introduction Public authorities often grant guarantees to undertakings so that the latter can borrow commercial loans at lower rates of interest. The 2008 Commission Notice on guarantees sets out four cumulative conditions that create a presumption that a state guarantee is free of State aid: 1. The borrower is not in financial difficulty. 2. The guarantee must be linked to […]
Mehr lesen
Keine Kommentare
14. November 2023  |   State Aid Uncovered von Phedon Nicolaides

Start of Works
State Aid Blogs - Untitled design 27
Introduction Perhaps the most important criterion for the compatibility of State aid with the internal market is the incentive effect. This means that State aid is capable of changing the behaviour of the recipient undertaking. State aid is normally considered not to have an incentive effect when the recipient undertaking is already committed to launch a project or has already […]
Mehr lesen
Keine Kommentare
7. November 2023  |   State Aid Uncovered von Phedon Nicolaides

Whether a Tax Measure Grants New Aid Must also be Assessed in the Context of the Relevant National Case Law
State Aid Blogs - Untitled design 11
Introduction The application of the concept of selectivity to tax measures requires a comparison of undertakings or activities that are in a similar factual or legal situation. A tax measure that differentiates between similar undertakings or activities is selective in the meaning of Article 107(1) TFEU, unless the differentiation can be justified on objective reasons. It follows that the proper […]
Mehr lesen
Keine Kommentare
31. Oktober 2023  |   State Aid Uncovered von Phedon Nicolaides

A Complex Measure of Investment and Operating Aid to an Airport and Airlines (Part II)
State Aid Blogs - Untitled design 9
Introduction In July 2008, the Commission received complaints alleging that France granted State aid to the operator of La Rochelle airport and certain airlines. Almost four years later, in February 2012, the Commission decided to open the formal investigation procedure. It eventually adopted a decision in July 2022 [Commission decision 2023/1683] which found compatible State aid for the airport, incompatible […]
Mehr lesen
Keine Kommentare
24. Oktober 2023  |   State Aid Uncovered von Phedon Nicolaides

A Complex Measure of Investment and Operating Aid to an Airport and Airlines (Part I)
State Aid Blogs - Untitled design 8
Introduction In July 2008, the Commission received complaints alleging that France granted State aid to the operator of La Rochelle airport and certain airlines. Almost four years later, in February 2012, the Commission decided to open the formal investigation procedure. It eventually adopted a decision in July 2022 [Commission decision 2023/1683] which found compatible State aid for the airport, incompatible […]
Mehr lesen
Keine Kommentare
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 […]
Mehr lesen
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 […]
Mehr lesen
Keine Kommentare
« Vorherige SeiteNächste Seite »

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