{"title":"The Government as Purchaser: The MEOP Still Requires a Thorough Examination of All Relevant Circumstances · Joined Cases C‑331/20 P and C‑343/20 P Volotea SA, and easyJet Airline Co. Ltd v European Commission · Annotation by Cees Dekker and Ekram Belhadj","authors":"C. Dekker, E. Belhadj","doi":"10.21552/estal/2023/1/12","DOIUrl":"https://doi.org/10.21552/estal/2023/1/12","url":null,"abstract":"","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68213185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The European Answer to the Inflation Reduction Act:","authors":"P. Staviczky","doi":"10.21552/estal/2023/1/9","DOIUrl":"https://doi.org/10.21552/estal/2023/1/9","url":null,"abstract":"","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68213384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"State Aid, Protectionism and Public Procurement:","authors":"C. Yukins","doi":"10.21552/estal/2023/2/8","DOIUrl":"https://doi.org/10.21552/estal/2023/2/8","url":null,"abstract":"","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68214395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
W. De Cock, C. Buts, M. Agnieszka Cyndecka, M. Segura
{"title":"Review of EU Case Law on State Aid – 2022 by Wout De Cock, Caroline Buts, Malgorzata Agnieszka Cyndecka and Maria Segura","authors":"W. De Cock, C. Buts, M. Agnieszka Cyndecka, M. Segura","doi":"10.21552/estal/2023/3/7","DOIUrl":"https://doi.org/10.21552/estal/2023/3/7","url":null,"abstract":"","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135009234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Analogous Application of State Aid Law to Asymmetric Taxes","authors":"L. Mörmel","doi":"10.21552/estal/2023/3/5","DOIUrl":"https://doi.org/10.21552/estal/2023/3/5","url":null,"abstract":"Narrow-scoped special charges imposed by Member States on certain undertakings can have an effect that is as distorting on competition as tax exemptions. However, the wording of Article 107(1) of the Treaty on the Functioning of the European Union (TFEU) does not allow for a direct application of State aid rules in these cases; neither is it possible to treat special charges as a form of far-reaching tax exemption for unaffected undertakings. Despite its practical significance, the Court of Justice of the European Union (CJEU) has failed so far to address the issue appropriately. This article critically examines the relevant case-law and calls for a methodological re-orientation. In the absence of other legal instruments to deal with the problem and in light of the potential for Member States to circumvent State aid rules through special charges, Article 107(1) TFEU should, in extension of its literal scope of application, be applied to special charges by way of analogy. This would lead to more legal clarity and certainty for both lawmakers and affected undertakings. Keywords: special charges; asymmetrical taxes; negative State aid; analogous application","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135009561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Latvia ·Daiga Lagzdina","authors":"D. Lagzdina","doi":"10.21552/estal/2023/3/12","DOIUrl":"https://doi.org/10.21552/estal/2023/3/12","url":null,"abstract":"","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135009210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Petra Flašker and the Notion of Doubts in the Context of Preliminary Investigations of Both New and Existing Measures · Case T-392/20 Flašker v Commission · Annotation by Marianne Clayton, Gaétan Roelants du Vivier and Matthieu Jamart","authors":"M. Clayton, G. Roelants du Vivier, M. Jamart","doi":"10.21552/estal/2023/1/11","DOIUrl":"https://doi.org/10.21552/estal/2023/1/11","url":null,"abstract":"","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68213120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Belgian Courts and the Enforcement of EU State Aid Law:","authors":"W. De Cock","doi":"10.21552/estal/2023/1/8","DOIUrl":"https://doi.org/10.21552/estal/2023/1/8","url":null,"abstract":"","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68213283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Status of Guidelines and Notices in Relation to the Application of Article 107(1) TFEU · Case C-211/20 P Valencia CF · Annotation by Cees Dekker","authors":"C. Dekker","doi":"10.21552/estal/2023/2/10","DOIUrl":"https://doi.org/10.21552/estal/2023/2/10","url":null,"abstract":"","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68213440","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Fiat Case and a Judicial Epilogue in the Tax Rulings Saga · Joined Cases C-885/19 P, C-898/19 P Fiat Chrysler Finance Europe v Commission · Annotation by Theodoros G. Iliopoulos","authors":"T. G. Iliopoulos","doi":"10.21552/estal/2023/2/9","DOIUrl":"https://doi.org/10.21552/estal/2023/2/9","url":null,"abstract":"","PeriodicalId":36612,"journal":{"name":"European State Aid Law Quarterly","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68214499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}