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The German Scheme on the Fiscal Carryforward of Losses – a “Selected” Case journal article

Christoph Arhold

European State Aid Law Quarterly, Volume 10 (2011), Issue 1, Page 71 - 79

I. Introduction and Description of the Measure On February 24, 2010, the Commission ex officio has opened the formal investigation procedure in State aid Case C 7/20101 “Opening Decision” with respect to the so called “Sanierungsklausel” (restructuring clause). The Sanierungsklausel is applicable to companies in which changes in the shareholding have taken place. The Sanierungsklausel enables such companies, if they are ailing, to carry forward f


The 2007/2008 Case Law of the European Court of Justice and the Court of First Instance on State Aid journal article

Christoph Arhold

European State Aid Law Quarterly, Volume 7 (2008), Issue 3, Page 54

Introduction This article deals with the case law on State aid during the period from May 2007 until the end of June 2008. Its structure follows the overviews published in EStAL 0/2002, 1/2002, 2/2003, 2/2004, 2/2005, 2&3/2006, and 2&3/2007. However, owing to the wish to make each article comprehensive, they have become more and more voluminous over the years, so the author and editor have decided to change their format. In future they will focus main


European Airline Wars: German Courts Divided over Actions against Low-Cost carriers journal article

Christoph Arhold

European State Aid Law Quarterly, Volume 7 (2008), Issue 1, Page 17

In three recent judgments, the German courts of first instance had to deal with two of the most complex and controversially discussed issues of EC State aid law, (1) the alleged State aid to air carriers in the form of marketing support and fee discounts granted by public airports and (2) the direct effect of Article 88(3) EC. This special report summarizes and critically comments on these three judgments (in point B below). As an illustration of the harsh


The Case Law of the European Court of Justice and the Court of First Instance on State Aids in 2006/2007 journal article

Christoph Arhold

European State Aid Law Quarterly, Volume 6 (2007), Issue 2, Page 64

I. Introduction This article deals with the case law on State aid during the period from June 2006 until the end of March 2007. In structure and content it follows the overviews published in EStAL 0/2002, 1/2002, 2/2003, 2/2004, 2/2005, and 2&3/2006. Important quotations from older case law are retained and, where necessary, updated, to ensure that the significance and scope of new case law is properly illustrated in the context of the current legal s


The Case Law of the European Court of Justice and the Court of First Instance on State Aids in 2006/2007 (Part 2) journal article

Christoph Arhold

European State Aid Law Quarterly, Volume 6 (2007), Issue 3, Page 39

V. Negative decisions at the end of the formal investigation 1. Abolition or amendment decisions with respect to existing aid schemes According to Article 88(1) EC, the Commission shall, in co-operation with the Member States, keep under constant review all systems of existing aid. The procedure is outlined in Article 17 of the Procedural Regulation. If the Commission concludes that the aid scheme is not or no longer compatible with the Common Ma


The Case Law of the European Court of Justice and the Court of First Instance on State Aids in 2005/2006 (Part 2) journal article

Christoph Arhold

European State Aid Law Quarterly, Volume 5 (2006), Issue 3, Page 29

V. Procedure before the Community Courts 1. Admissibility a. Standing It follows from the case law that a plea of inadmissibility alleging that an applicant lacks locus standi constitutes a ground involving a question of public policy which may, and even must, be raised of its own motion by the Community judicature, and may consequently be raised by the defendant at any stage in the proceedings.359 First, in accordance with Article 230(1) EC


The Case Law of the European Court of Justice and the Court of First Instance on State Aids in 2005/2006 (Part 1) journal article

Christoph Arhold

European State Aid Law Quarterly, Volume 5 (2006), Issue 2, Page 41

I. Introduction This article deals with the case law on State aid during the period from April 2005 until end of May 2006. In structure and content it follows the overviews published in EStAL 0/2002, 1/2002, 2/2003, 2/2004, and 2/2005. Important quotations from older case law are retained and, where necessary, updated, to ensure that the significance and scope of new case law is well illustrated in the context of the current legal situation as adjudge


Recovery of Unlawful State Aid by the Member States – the New German Approach journal article

Christoph Arhold

European State Aid Law Quarterly, Volume 5 (2006), Issue 1, Page 6

I. Introduction Measures introducing or amending State aid are called ‘new aid’. All new aid must be notified by the Member State concerned, and may not be granted before the Commission has approved it (notification duty and standstill clause, see Article 88(3) EC). The Member States do not always succeed in fulfilling their obligations under Article 88(3) EC, either because they do not realise that the measure qualifies as State aid, or because the m