EU State Aid Rules – The Need for Substantive Reform journal article John Temple Lang European State Aid Law Quarterly, Volume 13 (2014), Issue 3, Page 440 - 453 Substantive State aid law has a number of weaknesses. One is that a State suffers no sanction when it pays an illegal aid, because competitors find it hard to claimcompensation. There are questions about how much of an illegal aid should be repaid, and about when tax measures can be aid. If a measure is selective, it is automatically assumed that competition is distorted. The Commission should act only against significant distortions of competition, and should prohibi
The Gibraltar State Aid and Taxation Judgment – A “Methodological Revolution”? journal article John Temple Lang European State Aid Law Quarterly, Volume 11 (2012), Issue 4, Page 805 - 812 In the Gibraltar State aid appeal, the European Court of Justice held that a company tax on business buildings and on payrolls was selective because it would not have applied to companies having neither in Gibraltar. The judgment could be understood as a finding of fact that a broad tax had first been planned, and then deliberately reduced in scope. There was no evidence of this, and in an appeal the ECJ cannot make findings of fact. Alternatively, the Court could be
Judgment By Formula: Regulatory Form and the Differentiation of Fiscal Measures and Non-Fiscal Measures in EU State Aid Law Christopher McMahon