State Aid Law
5 important questions on State Aid Law
In which way do EU state aid rules determine purchase or acquisition agreements of state - owned entities? (real estate)
- Prior notification of all new aid measures to Commission
- Non notified measures are unlawful (and void)
- Illegal may be enforced by national courts
- >80% of State aid measures exempted by General Block Exemption Regulation or de-minimis Reg.
What does altmarkt-Trans criteria say?
Four Altmarkt-Trans criteria:
- Recipient undertaking must have public service obligations which are clearly defined
- Calculated compensation must be transparant
- Compensation shall not exceed what is necessary to cover all or part of the costs (incl reasonable profit)
- If undertaking not chosen to public procurement procedure, compensation determined on basis of an analysis of costs
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What is the Block Exemption?
- De minimis if aid does not exceed 200,000 / 3 years
- or 500,00 / 3 years
In which way could this violate EU state aid rules?
Three-step test:
- Determination of tax reference system (corporate, insurance or value added)
- Determination of whether tax measure suspected of aid constitutes deviation
- If discriminatory deviation exists -> fine-tuning of deviation
The question on the page originate from the summary of the following study material:
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