- 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.
- Application of the private investor test in State aid cases: lessons from the EDF saga.
- The State Aid (EU Exit) Regulations 2019: some initial comments
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Category Archives: Commission decision
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
On 27 July 2018, the Court of Appeal (Arden, Hamblen and Leggatt LLJ) handed down its judgment in Micula and others v Romania  EWCA Civ 1801, a case concerning the intersection of international law rules for investment arbitration with EU law rules on State aid. Continue reading
Ombudsman rejects complaint of maladministration in relation to third party rights in Commission investigations
Some of the readers of this blog will be aware of John Temple Lang’s complaint to the Ombudsman, and related article (“The Charter and the EU State Aid Procedure” in de Vries, Bernitz and Weatherill, The EU Charter of Fundamental Rights … Continue reading
In a press release today (http://europa.eu/rapid/press-release_IP-16-2923_en.htm), the Commission has announced that it has decided that Apple received State aid from Ireland in the form of “undue tax benefits of up to €13 billion”. According to Ms Vestager, the Commissioner responsible for … Continue reading
This morning Advocate General Mengozzi handed down his opinion in the appeals in the Aer Lingus and Ryanair cases concerning the Irish air travel tax (Joined Cases C-164/15 P and C-165/15 P). The AG has recommended setting aside, in part, … Continue reading
In a press release issued on 21 January (http://europa.eu/rapid/press-release_IP-16-124_en.htm) the Commission announced that it objected under the State aid rules to a provision of Dutch corporation tax law that exempted six named Dutch seaports, run by public undertakings, from tax. … Continue reading
Hot off the press, here is today’s press release from the Commission, announcing negative decisions in relation to tax rulings issued by Luxembourg, in relation to Fiat, and the Netherlands, in relation to Starbucks. The decisions conclude formal investigations that … Continue reading
The interface between BIT arbitration awards and the EU State aid rules has never been an easy issue, and it came to the fore in the Micula case. The Commission’s decision in that case was adopted on 30 March 2015, … Continue reading
Thank you to Alexander Rose for this blog post. The European Commission has approved the roll out of €33m of electric vehicle charging infrastructure in the Netherlands as compatible State aid under Article 107(3)(c) of the TFEU. The Green Deal measure … Continue reading
A public version of the Commission’s decision in the British Aggregates case, following the annulment of the previous decision, has finally been published on the Commission’s website (though not yet in the OJ). The decision was adopted on 27 March … Continue reading