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Spanish Goodwill – A Textbook on Material Selectivity Awaiting a Second Edition Journal Artikel

Andreas Bartosch

European State Aid Law Quarterly, Jahrgang 21 (2022), Ausgabe 1, Seite 65 - 71

The Spanish Goodwill saga which has covered more than a decade of fluctuating litigation before the EU Courts has certainly made many of the different shades of the notion of material selectivity visible, some of which it moulded, some of which it re-affirmed. In this it will certainly go down in State aid history as a remarkable piece of jurisprudence. What it has not managed, glady so, is to end the magical mystery material selectivity surrounds itself with. And the latter is very much a blessing to our future debates and discussions.Keywords: Spanish Goodwill; material selectivity; taxMilestones Preview: this article is based on a chapter in the upcoming second edition of the book 'Milestones in State Aid Case Law' (Lexxion 2022).


Economic vs Non-Economic: Journal Artikel

A Long and Winding Road

Andreas Bartosch

European State Aid Law Quarterly, Jahrgang 20 (2021), Ausgabe 4, Seite 507 - 511

A recent line of jurisprudence as to the dichotomy of what is an economic versus a non –economic activity has, bizarrely so, gone completely unnoticed by commentators. This article seizes the opportunity to present the author´s view why, whilst formally repeating an all-too-well-known line of jurisprudence, the way the Courts have carried out their analysis in fact brings quite some degree of common sense when looking at this very analysis. Keywords: jurisprudence; economic advantage; State aid conditions; State control