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Andres: The Unfinished Business of a Seemingly Selective Non-Advantage· Case C-203/16 P Dirk Andres v European Commission · Annotation by Raymond Luja journal article

Annotation on the Judgment of the Court (Second Chamber) of 28 June 2018 in Case C-203/16 P Dirk Andres v European Commission

Raymond Luja

European State Aid Law Quarterly, Volume 20 (2021), Issue 4, Page 578 - 584

The Andres judgement has often been seen as a Milestone on selectivity, but in essence it is not. It rather deals with the absence of an advantage. In this contribution the author revisits Andres and concludes that, from a transactional perspective set forth in Sigma Alimentos Exterior, the outcome could well have been different. He also points out that Andres opened up a loophole to the state aid regime that could be exploited by providing targeted relief to over-inclusive anti-abuse measures. He concludes that it is primarily up to national legislators and domestic courts to guard against disproportional tax measures. Milestones Preview: this annotation is based on a chapter of the upcoming second edition of the book 'Milestones in State Aid Case Law' (Lexxion 2022).


The Foreign Subsidies Regulation: journal article

Countering State Aid Beyond the European Union

Raymond Luja

European State Aid Law Quarterly, Volume 20 (2021), Issue 2, Page 187 - 199

The European Commission proposed a Regulation to deal with the effects of foreign subsidies on the internal market. Undertakings involved in large mergers, acquisitions and upcoming joint ventures or those in the lead of submitting a tender may have to notify foreign subsidies directly or indirectly received in future. The proposal also allows the Commission to launch investigations into other foreign subsidies that distort the internal market. This contribution discusses both the material and formal framework as proposed and takes a first look at parallels and differences with the State aid regime governing intra-EU government subsidies, including guarantees and special tax treatment. The author recommends, inter alia, to clarify the concepts of ‘undertaking’ and ‘interim measures’, to limit notification to selective subsidies in the context of tenders, and to restrict the retroactive effect of the notification requirement in light of the administrative burden involved. Further suggestions to increase consistency and legal certainty have been included as well. As the new obligations imposed on undertakings may affect future public procurement procedures and concentrations, they should be given sufficient attention in time in order not to delay such procedures and to avoid fines or redressive measures. Keywords: foreign subsidies; common commercial policy; redressive measures; mergers; public procurement.



Does the Modernisation of State Aid Control Put Legal Certainty and Simplicity at Risk? journal article

Raymond Luja

European State Aid Law Quarterly, Volume 11 (2012), Issue 4, Page 765 - 767

The European Commission’s State Aid Modernization (SAM) initiative will provide the Commission, Member States and potential beneficiaries with new challenges. While I support the Commission’s intended focus on cases with the highest impact on the internal market – preferably by initiating parallel, EU-wide investigations into similar schemes – and on streamlining the State aid framework to achieve that goal, we must take account of the risks that come


Opinion - Substance over Legal Form: Should (non-)incorporated journal article

Raymond Luja

European State Aid Law Quarterly, Volume 9 (2010), Issue 2, Page 2

Back in the 1950’s when the – then – EEC Treaty was drafted probably few government officials realized the potential impact of that Treaty on national tax law. Apart from the fundamental freedoms, State aid has proven to be an important factor, which governments nowadays must take into account when designing their tax systems (or better: the exceptions to those systems). In a recent contribution to ESTAL (2010/1) I have discussed some developments in


Revisiting the Balance between Aid, Selectivity and Selective Aid in Respect of Taxes and Special Levies journal article

Raymond Luja

European State Aid Law Quarterly, Volume 9 (2010), Issue 1, Page 161 - 168

EStAL 1|2010 Presidente del Consiglio dei Ministri v Regione Sardegna: Annotation 161 I. Introduction On 17 November 2009 the ECJ gave its judgment in the first-ever preliminary reference made by the Italian Supreme Court, which may have contributed to the involvement of a Grand Chamber for this occasion in what seemed to be a relatively clear-cut case at first sight. From a state aid point of view this case may be either of the utmost importance or r


State Aid and the Financial Crisis: Overview of the Crisis Framework journal article

Raymond Luja

European State Aid Law Quarterly, Volume 8 (2009), Issue 2, Page 15

I. Introduction The current financial crisis is not only financial but also political. The need to safeguard the proper functioning of State aid rules in times of looming economic nationalism poses a particular legal and political challenge. Where government interventions deal with billions of Euros, strict State aid rules may not always be adequate in these extreme situations, although this is when they should be at their best in order to uphold a Eu

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