Skip to content

ARTICLES - STATE AID AND NATIONAL JURISDICTIONS ∙ Economic Penalties and Recovery of State Aid: Some Lessons from the Spanish Experience

Miguel Sampol Pucurull

DOI https://doi.org/10.21552/estal/2017/3/11

Keywords: Penalty, Recovery, Spain, Magefesa, Basque Tax Incentives


The EU Treaties establish a system to ensure compliance of the judgments of the Court of Justice. In the area of State aid law the Court has already imposed some economic sanctions to Member States for failure to adopt the necessary measures to comply with a first judgment. In 2012 and 2014, the Spanish authorities had to adopt different measures in this area. Both cases arise different aspects concerning the recovery of State aid. The paper depicts some of the lessons and the difficulties of the implementation of both judgments. It reflects on the institutional aspects concerning the execution of Luxembourg decisions, on the role of the national judges and the public authorities which granted the aid when the implementation affects a beneficiary involved in an insolvency proceeding or on which tax scheme to apply to the beneficiary company when the previous scheme is declared illegal according to EU law. In the context of the recovery also the procedural rights and national remedies may have an effect on the compliance of EU law.
Keywords: Penalty; Recovery; Spain; Magefesa; Basque Tax Incentives.

Miguel Sampol Pucurull, Member of the Spanish Legal Service (Abogacía del Estado). Head of Unit of the Legal Service before the EU Courts. Deputy-Director General for EU and International Affairs from the Legal Service.

Share


Lx-Number Search

A
|
(e.g. A | 000123 | 01)

Export Citation