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State Aid and Taxation: Recent Trends in the Case Law of the ECJ

Michael Lang

DOI https://doi.org/10.21552/ESTAL/2012/2/281



I. State aid prohibition under EU law The prohibition of State aid under EU law is laid down in Article 107 paragraph 1 TFEU: “Save as otherwise provided in the Treaties, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with

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