Seitenhistorie

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h1. A. Introduction

h6. 1

Aid is the granting or provision of State resources to an undertaking to confer benefit or advantage. Those aids are generally not compatible with the internal market unless the conditions of either Art. 107 para. 2 or 3 are fulfilled. Furthermore, state aid rules are laid down by the Commission to prevent Member States using their resources to distort competition and trade within the EU.

h6. 2

The term "aid" is not defined by the Treaties themselves. The ECJ has interpreted that element in Art. 107 para. 1 TFEU in its case law:
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h1. B. Definition of aid by the ECJ

h6. 3

The ECJ has taken a very broad approach of what an aid is and thus ensures the functioning of the internal market.

According to the ECJ in _Adria-Wien Pipeline GmbH{_}{footnote:1}
ECJ Case C-143/99 Adria-Wien Pipeline GmbH (08/11/2001) ECR I-8365, para. 38.{footnote} an aid covers both positve benefits and measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, without therefore being subsidies in the strict meaning of the word, are similar in character and have the same effect as a subsidy. 
In _Italy v Commission_, the ECJ confirmed that broad approach.{footnote}
ECJ Case C-66/02 Italy v Commission (15/12/2001) ECR I-10936, para. 77-39.{footnote} It stated that an aid (as e.g. tax exemption) which places the addresses in a more favorable financial situation constitutes a state aid within the meaning of Art. 107 para. 1 TFEU (ex Art. 87 EC-T).

Furthermore, that broad interpretation was confirmed by the ECJ in _Enirisorse SpA v Sotacarbo SpA_.{footnote}
ECJ Case C-237/04 Enirisorse SpA v Sotacarbo SpA (23/03/2006) para. 42.{footnote}
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{info:title=Publikationsvermerk}
Verantwortlich:
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Autoren: [Alberto Cordoba], [Amanda Fong Ting Kit], [Panos Iliopoulos], [George Tsatava]

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Stand der Bearbeitung: J.K. check ok: temp. & footnotes (15.03.2012)
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