Wednesday, February 25, 2015

New Limits to the Concept of Selectivity: The Birth of ‘General Exception’ to the Prohibition of State Aid in EU Competition Law

Phedon Nicolaides, College of Europe, Bruges, and Professor at the University of Maastricht discusses New Limits to the Concept of Selectivity: The Birth of ‘General Exception’ to the Prohibition of State Aid in EU Competition Law.

ABSTRACT: For a tax measure to constitute state aid, it must be shown that it is an exception from a reference system. The latest case law indicates that this is a necessary but not sufficient condition as, in addition, it must be demonstrated that the exception is limited to certain undertakings. Tax measures applied by sub-national authorities to a limited geographic area are not selective if they cover all undertakings within the jurisdiction of those authorities.

https://lawprofessors.typepad.com/antitrustprof_blog/2015/02/new-limits-to-the-concept-of-selectivity-the-birth-of-general-exception-to-the-prohibition-of-state-.html

| Permalink

TrackBack URL for this entry:

https://www.typepad.com/services/trackback/6a00d8341bfae553ef01b7c73319ac970b

Listed below are links to weblogs that reference New Limits to the Concept of Selectivity: The Birth of ‘General Exception’ to the Prohibition of State Aid in EU Competition Law :

Comments

Post a comment