The State Behaving Like a Private Land Owner
A private land owner changes rent at market rates. But it may accept lower rent […]
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State Guarantees without State Aid
Introduction State guarantees may constitute State aid if they are not priced at market rates. […]
Why Grant a Loan to an Undertaking in Difficulty?
When a market operator invests in an undertaking in difficulty it also considers the possibility […]
Individual Aid to Counter the Effects of Serious Economic Disturbance Is Legally Possible, but Is it Appropriate?
Individual aid need not be capable itself to remedy serious economic disturbance in the economy […]
The Date on which State Aid is Deemed to be Granted Is not necessarily the Date on which the Actual Benefit Materialises
State aid is deemed to be granted even if the benefit cannot be quantified in […]
Territoriality and the Tax Treatment of Intra-group Transactions
A special tax rule can constitute the reference or normal system of taxation if it […]
A Rare Commission Decision on SGEI Interpreting Decision 2012/21
A non-profit provider of free services which are in competition with similar services on the […]
State Aid and Anti-Competitive Practices
State aid to undertakings that engage in anti-competitive practices is incompatible with the internal market. […]
Another Case of Rescue Aid to an Airline
An undertaking does not have to be nationally “important” in order to qualify for rescue […]
Risk Finance
Risk finance aid in the form of tax relief based on the GBER must be […]