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Developments in Fiscal Aid: New Interpretations and New Problems with the Concept of Selectivity journal article

Phedon Nicolaides

European State Aid Law Quarterly, Volume 6 (2007), Issue 1, Page 7

I. Introduction Policy and practice on State aid in the form of tax advantages is evolving rapidly. This kind of State aid, also known as fiscal aid, lies on the boundary of the division of competences between the European Community and Member States. I have analysed policy developments and the case law for the period 1997-2005 in a number of other papers.1 In this short paper I focus on three recent cases that seem to be breaking new ground and there


Where Is the Advantage ? The Case of Public Funding of Infrastructure and Broadband Networks journal article

Phedon Nicolaides, Maria Kleis

European State Aid Law Quarterly, Volume 6 (2007), Issue 4, Page 23

I. Introduction Public funding of „general infrastructure“ is not state aid and, therefore, is in principle not prohibited by Article 87(1) of the EC Treaty. The reason is that this kind of public funding does not confer an advantage to any specific undertaking. By contrast, public funding of „user-specific infrastructure“ does confer an advantage to certain undertakings and is normally regarded to be a form of state aid. However, in practice it


The Concept of Undertaking in Education and Public Health Systems journal article

Maria Kleis, Phedon Nicolaides

European State Aid Law Quarterly, Volume 5 (2006), Issue 3, Page 4

I. Introduction Member States finance public universities or research establishments and hospitals. Since public measures only constitute State aid when the recipient is classified as an undertaking, the question whether the above-mentioned establishments are covered by the concept of an undertaking is crucial for the application of Article 87(1) EC. At a first glance, the answer to this question seems to be simple. One just has to apply the definitio