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The search returned 10 results.


From Santander to LuxLeaks – and Back journal article

Thomas Jaeger

European State Aid Law Quarterly, Volume 14 (2015), Issue 3, Page 345 - 357

The assessment of tax aid suffers from the lack of a coherent and functionally consistent approach, evidenced by the field’s often intransparent and casuistic solutions. The balance between state aid law and tax law is still not right. This contribution uses the occasion of some recent developments, the GC’s Santander judgment and the attention that the so-called LuxLeaks affair has received, for a quick tour through the most pressing jobsites in tax aid assessment and formulates proposals to tackle at least one of them – the blurred line betweeEn the selectivity and advantage criteria. In particular, the Santander judgment leads the way to a more meaningful application of these criteria and it is suggested that particularly the Commission utilize it for its long-promised overhaul of the Business Taxation Notice. Keywords: Taxation, LuxLeaks, Selectivity, Santander


Book Reviews journal article

Thomas Müller, Thomas Jaeger

European State Aid Law Quarterly, Volume 13 (2014), Issue 1, Page 175 - 178

EU Competition and Internal Market Law in the Healthcare Sector By Leigh Hancher and Wolf Sauter Oxford University Press, 2012, ISBN 978-0-19-964217-5, 400 pp., £145.00 Europäisches Beihilfenrecht “European State Aid Law” Edited by Alexander Birnstiel, Marc Bungenberg, Helge Heinrich Baden-Baden: Nomos, 2013. 1466 pages. ISBN: 978-3-8329-5758-2, € 198,–

The book aims to provide


Tenth Anniversary Lecture for the European State Aid Law Quarterly: Closing Remarks journal article

Thomas Jaeger

European State Aid Law Quarterly, Volume 12 (2013), Issue 1, Page 11 - 12

On behalf of the EStAL journal, the members of its editorial board and Lexxion publishers, represented today by Wolfgang Andreae, I warmly thank Sir Jeremy Lever for his inspiring lecture. His words of caution are urgently needed in our current times. I will come back to this in a moment. First however, let me extend my sincere gratitude to the merited Chair of this event, the very Honorable Justice Kenneth Parker, and to Professor Andrea Biondi, a fe


Book Reviews journal article

Michael Sánchez Rydelski, Francesco de Cecco, Thomas Jaeger

European State Aid Law Quarterly, Volume 12 (2013), Issue 2, Page 427 - 433

Das EU-Beihilferecht – Die Anwendung des EU-Beihilferechts in der Finanzkrise unter juristischökonomischer Betrachtung für die Kreditinstitute EU State Aid Law – The Application of EU State Aid Law in the Financial Crisis from a Legal-Economic Perspective for Credit Institutions By Oliver Michaelis Verlag Dr. Kovac? Hamburg 2011, ISBN: 978-3-8300-5498-6, 720 pp., € 138,–

Research Handbook on European State Aid Law By E


Taking Tax Law Seriously: The Opinion of AG Mazák in EDF journal article

Thomas Jaeger

European State Aid Law Quarterly, Volume 11 (2012), Issue 1, Page 1 - 3

The applicability of the private investor test (PIT) to tax measures has been a hotly debated issue especially since the GC’s 2009 ruling in EDF. In EDF, the GC had accepted that at least some types of tax advantages (there: tax breaks for a publicly owned undertaking) might be checked against a return on investment logic. That finding had, also in this journal, been greeted with enthusiasm by a considerable part of the State aid community and especially among practition


A Wish-list to Commissioner Almunia journal article

Thomas Jaeger

European State Aid Law Quarterly, Volume 9 (2010), Issue 1, Page 3

EStAL 1|2010 Editorial 1 The State aid community waves goodbye to outgoing Commissioner Neelie Kroes, now poised to take on the challenges of the information society, and welcomes her successor Joaquín Almunia Amann. Let’s stop for a moment to appreciate this event and the perspectives it holds for State aid control. Some initial scepticism greeted Mrs. Kroes when she took office, yet the management record for the last five years is actually very good: Comprehensive


Merging Antitrust and Regulation into State Aid? – Crisis Lessons in Competition Law Coherence journal article

Thomas Jaeger

European State Aid Law Quarterly, Volume 9 (2010), Issue 3, Page 4

EStAL 3|2010 Editorial 577 Looking at politicians and stakeholders in Europe and internationally, one may wonder whether there is any common ground as to lessons to be learned from the persisting financial and economic crisis: Now that the initial shock is over, transnational regulatory norms come about slowly and half-heartedly. The lack of coherent regulatory action for the sector translates to a problem also in competition policy, for which Commissioner Almunia recent


How much flexibility do we need? journal article

Thomas Jaeger

European State Aid Law Quarterly, Volume 8 (2009), Issue 1, Page 3

EStAL 1|2009 Editorial 3 The year 2008 saw interesting developments in several areas of State aid law, ranging from sectorial aid (e.g. the airline industry and airport infrastructure and utilities) to the rules applicable to specific forms of aid (e.g. taxation, SGEIs, privatisations) and also the principles of State aid prohibition (e.g. the limitation of the telos of the standstill obligation and an ensuing limit to recovery). Still, the ongoing financial crisis has r


Whip out your Keynes! (or any other) journal article

Thomas Jaeger

European State Aid Law Quarterly, Volume 8 (2009), Issue 3, Page 2

EStAL 3|2009 Editorial 257 Dating back to its very adoption by the Commission as part of its 2005-2009 State Aid Action plan, the More Economic Approach (MEA) has encountered some criticism in public debate and academic writing. That criticism is however directed less against an emphasis of economic reasoning in State aid decision-making, which is mostly welcomed, but against an alleged inconsistency and intransparency in the conditions and scope for its implementation.

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