EStAL - European State Aid Law Quarterly

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The search returned 2 results.

Theodoros Iliopoulos

European State Aid Law Quarterly, Volume 17 (2018), Issue 1, Page 19 - 27

In September 2017, the time came for the momentous but also controversial PreussenElektra formula to be applied again. In ENEA, not only did the CJEU confirm the PreussenElektra dogma, but it also expanded on its previous case law. Thus, a narrow interpretation of the notion of aid ‘granted by State or through State resources’ seems to be re-established. Therefore, ENEA has the potential to prove an influential judgment that will determine the design of national aid schemes and will contribute to the development of State aid law. This article analyses the ENEA judgment in light of previous CJEU landmark cases and raises certain questions concerning its implications. Keywords: ENEA; PreussenElektra; State Resources; Imputability.

Theodoros Iliopoulos

European State Aid Law Quarterly, Volume 16 (2017), Issue 2, Page 263 - 271

The European Commission’s decisions in the State aid cases of Starbucks and Fiat are the first decisions in the series of the tax rulings investigations. These decisions have been criticised as excessively widening the scope of the concept of selectivity. This article, however, argues that the Commission did not overreach itself. The Commission applied a well-established methodology and integrated certain new elements into it, like the arm’s length principle, in order to respond to novel issues. This stance does not indicate a tendency towards widening the concept of selectivity; it rather signifies the Commission’s disposition to focus on the effects of the aid measures and to conduct its assessments with less formalism. Keywords: Fiat; Starbucks; Concept of Selectivity; Transfer Price Rulings; Arm’s Length Principle.

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