The Court’s Judgments in the Ryanair and Aer Lingus Cases – Adding Another Layer of Complexity in Fiscal State aid journal article Case T-500/12 (Ryanair) and Case T-473/12 (Aer Lingus) Sarah Blazek, Robin van der Hout European State Aid Law Quarterly, Volume 14 (2015), Issue 3, Page 340 - 344 The article examines the judgments of the EU General Court in two parallel cases in the field of fiscal State aid. The cases concern the Irish air travel tax, which was charged to airline operators for every passenger departing from an Irish airport. The judgments provide some further guidance regarding the notion of selectivity. When it comes to the calculation of the amount of State aid to be recovered, however, a new set of criteria seems to apply. The question is whether passing-on effects have to be taken into account when calculating the amount of State aid to be recovered. The article analyses this tentative new approach of the Court which might require a more complex approach for future recovery decisions. Keywords: Fiscal State aid; Selectivity; Advantage; Recovery; Quantification of the amount to be recovered; Passing-on effects
Judgment By Formula: Regulatory Form and the Differentiation of Fiscal Measures and Non-Fiscal Measures in EU State Aid Law Christopher McMahon