- De minimis — Public undertakings — Services of general economic interest — Altmark criteria — Effect on competition — Loans — Market investor principle — Tax measures
This chapter explains what constitutes State aid for the purposes of Article 107(1) TFEU, as interpreted by the Commission and European Court. The criteria of an economic advantage, State resources/imputability, selectivity, and effects on competition and inter-State trade are discussed extensively, both by reference to the general principles and with reference to specific examples from the case-law of the European Court and the decisional practice of the Commission. References are also made to the guidance provided by the Commission’s Notice on the Notion of State aid. The chapter also considers the application of Article 107(1) to services of general economic interest, and summarises the rules on de minimis aid.