Author Archives: gperetz

UK tax exemption ruled to be illegal State aid: reports emerge that HMRC may have to recover “tens to hundreds of millions of pounds” from beneficiary businesses.

We are grateful to Jonathan Branton and Alexander Rose of DWF for contributing this article.  On 2nd April 2019 the European Commission concluded that a tax break introduced in the Finance Act 2012 constitutes unlawful State aid to certain multi-national … Continue reading

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Application of the private investor test in State aid cases: lessons from the EDF saga.

We are grateful to Sophie Bertin, Rolf Ali, and Geoffrey Kalantari of Covington & Burling for the following note.  We welcome similar contributions (which could be in the form of a case note or article) on any State-aid related topic (including … Continue reading

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The State Aid (EU Exit) Regulations 2019: some initial comments

The State Aid (EU Exit) Regulations 2019, published in draft on 21 January, set out a replacement State aid regime for the United Kingdom on exit day in the absence of any withdrawal agreement. At this point in time, it … Continue reading

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Damp squib or shot across the bows?: the General Court gives judgment on the first of the advance ruling tax cases

The General Court today gave judgment on the first of the current round of advance tax ruling (“ATR”) cases (the most famous of which is probably the Apple/Ireland case). The case before it concerned the taxation of excess profits by … Continue reading

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Government publishes State aid rules if there’s no deal

The Government has laid regulations under the EU Withdrawal Act setting out the domestic State aid regime that will apply on a no deal. The CMA’s guidance is here. I hope to comment on the regulations on this blog in … Continue reading

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Ensuring a level playing field post-Brexit: State aid control

UKSALA members may be interested in a very good article by Vincent Verouden and Pablo Ibanez-Colomo available here. One issue leapt out at me, which concerns the backstop.  (Readers who have decided that the backstop, or indeed the withdrawal agreement itself, will … Continue reading

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STATE AID AND THE WITHDRAWAL AGREEMENT: KEY POINTS

The UK Government’s intention to maintain the EU State aid rules has been clear for some time.  I briefly discussed the reasons why it has taken that view – and done so without significant opposition – in a piece I … Continue reading

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CMA evidence to House of Lords Internal Market Sub-Committee

The House of Lords has published a transcript of the oral evidence given to it by the Competition and Markets Authority here. State aid is raised at Question 8. In summary, the CMA states that it has no position on … Continue reading

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Written evidence to House of Lords Internal Market Sub-Committee’s Inquiry into Competition Policy and Brexit

HOUSE OF LORDS EU INTERNAL SUB-COMMITTEE INQUIRY INTO UK COMPETITION POLICY AFTER BREXIT WRITTEN EVIDENCE OF THE UK STATE AID LAW ASSOCIATION 1. This paper has been prepared by the Joint Convenors of the UK State Aid Law Association (UKSALA), together … Continue reading

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EU (Withdrawal) Bill and State aid: a note

The EU (Withdrawal) Bill, published last week, has already attracted much comment. One feature of it that has not been mentioned, however, is a State aid aspect that emerges from the Explanatory Notes to the Bill. Clause 4 of the … Continue reading

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