Part II: Developments on the Concepts of Advantage and Selectivity
The advantage conferred by State aid is not necessarily equivalent to the economic benefit that […]
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Tax Exemptions Authorised by the Council of the EU
State aid is an objective concept. When the Commission assesses a measure it has to […]
i) New v Existing State Aid ii) Exemption from VAT and Attribution to Member States iii) The Duty of National Courts to Protect Competitors from Illegal State aid
Aid that pre-exists the entry of a Member State into the EU is “existing” and […]
Relief from Pension Contributions and Reduction of Taxes
Compensation for structural disadvantages encumbering undertakings is still State aid. Compensation for structural disadvantages encumbering […]
Tax Measures with Specific Objectives Can still Be General
A tax measure that applies to certain transactions is not selective if it does not […]