Phedon Nicolaides, Ioana Eleonora Rusu

European State Aid Law Quarterly, Volume 11 (2012), Issue 4, Page 791 - 803

In order to determine whether a tax measure is selective, it is encessary to define the reference tax system. Although the intentions of public authorities are not relevant in the classification of a measure as State aid, the cases reviewed in this article reveal that intetions are important in establishing the reference tax system. Normally, tax measures are found to be selective because they provide for exceptions for certain undertakings or products. The cases reviewed

Phedon Nicolaides, Ioana Eleonora Rusu

European State Aid Law Quarterly, Volume 10 (2011), Issue 2, Page 237 - 248

I. Introduction Article 345 of the Treaty on the Functioning of the European Union requires neutrality in the treatment of public and private undertakings and in the treatment of public and private investors. One of the implications of this provision is that public authorities are at liberty to invest in undertakings. Public authorities may extend loans, inject capital, subscribe to shares or purchase outright any company. However, Article 107(1) TFEU

Mihalis Kekelekis, Ioana Eleonora Rusu

European State Aid Law Quarterly, Volume 8 (2009), Issue 4, Page 7

EStAL 4|2009 Régie Networks v Direction de contrôle fiscal Rhône-Alpes Bourgogne: Annotation 569 I. Introduction In this case the Court dealt with the issue of financing small French radio stations by a parafiscal charge on advertising companies. The Commission had declared this measure, and its modified versions, compatible with the common market. The measure, however, after many years of being implemented came before the national court, which had to