Fiscal State Aid and the Role of National Judges
In a context in which, through its Modernization Programme, the EU Commission aims at a stronger and better targeted State aid control, the role of national judges has become even more crucial in order to guarantee an effective enforcement of EU State aid law.
This training program has the important aim of increasing awareness on the importance of this role and the possibilities of guaranteeing a more effective enforcement of state aid law at national level.
Guaranteeing a more effective enforcement of EU state aid law at national level
The training course will exhaustively address all instances in which national (tax) judges have competences in order to guarantee an effective enforcement of EU state aid law (including recovery procedures). The possibilities of cooperation with the EU Commission will be deeply explored. The distinction between assessments concerning the violation of fundamental freedoms and state aid control will be addressed with specific emphasis on the role of national judges in this respect. Also the principle of legitimate expectation will be analysed by taking into consideration the role of national judges, tax administrations and national legislators.
For further details, please check our “Program”.
Developing legal linguistic skills of national judges
The training course also aims at improving the linguistic skills of national (tax) judges. The participating judges will be provided with specialized training in both Legal English and Legal Translation.
The training course will bring together national (tax) judges of four different EU Member States (Austria, Belgium, Italy and the Netherlands). Judges will meet, discuss common problems and exchange their experiences.
How the training works
4 seminars will be organized in videoconference by using innovative ‘Digital classrooms’ made available by each partner university and in which all most innovative e-learning technologies can be used. In the course of these seminars judges will have the possibility to interact and discuss together the specific issues dealt with.
4 workshops will be held at Tilburg University and the University of Bologna. During the workshops judges will have the possibility to meet all together in person and share their experiences. This possibility will be also guaranteed in the course of the final conference which will be held in the premises of Tilburg University.
The project, which is co-financed by the EU Commission, will cover all expenses for 20 judges (5 judges per each EU Member State involved).
The project is the result of the collaboration between the following partner universities:
- Fiscal Institute Tilburg (FIT)
University of Bologna
- The European School of Advanced Fiscal Studies (SEAST)
University of Antwerp
- The Antwerp Tax Academy
Vienna University of Economics and Business (WU)
- The Institute for Austrian and International Tax Law
The project has also been developed with the official support of national institutions representing or, in any case, composed by national (tax) judges in the EU Member States involved in the project:
- Court of Appeal of ‘s-Hertogenbosch (Gerechtshof ‘s-Hertogenbosch), for the Netherlands.
- Higher Council of Tax Judges (Consiglio di Presidenza della Giustizia Tributaria), for Italy.
- Austrian Association of Tax Judges (Osterreichische Finanzrichteruereiningung), for Austria.
Experts in EU state aid law
- Professor Peter Essers
- Professor Eric Kemmeren
- Professor Leigh Hancher (TILEC)
- Dr. Carla De Pietro
- Dr. Cees Peters
University of Bologna
- Associate Professor Giangiacomo D’Angelo
Vienna University of Economics and Business
- Dr. Rita Szudoczky
- Dr. Raffaele Petruzzi
- Alexandra Miladinovic LL.M, BsC
- Univ.-Prof. Dr. DDr. h. c. Michael Lang
University of Antwerp
- Professor Bruno Peeters
- Professor Anne van de Vijver
- Commission Notice on the notion of State aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union
- Commission notice on the enforcement of State aid law by national courts
- Commission decision 2016 1699 EPE 1
- State aid SA 44888 NN2016 ex EO2016 Luxembourg
- State aid SA 38945 2015C ex 2015NN Luxembourg
- Practical guide GBER
- Council regulation 20151588
- Council regulation 7342013
- Communication from the commission to the European parliament the council the European Economic and Social committee and the committee of the regions EU State Aid modernisation
- Commission regulation EU 2017 1084
- Commission regulation 14072013
- Commission regulation 651 2014
- 63 14 Commission France 2015
- Request for Preliminary ruling in Judgment C 493 14
- ECJ Transalpine oelleitung
- ECJ Dilly s Wellnesshotel GmbH
- ECJ Adria Wien Pipeline
- Case 505
- 527 12 Commission Germany 2014
- 507 08 Commission Slovakia 2010
- 314 85 Foto Frost 1987
- 302 09 Commission Italy 2011
- 183 91 Commission Greece 1991
Seminars and Workshops
The notion of (fiscal) State aid decisions of the EU Commission
Belgian and Austrian Procedures (Part 2)
Belgian and Austrian Procedures (Part 1)
Belgian and Austrian Procedures (Part 3)
Legal English Language Skills Workshop
Fiscal State Aid and the Role of National Judges with link to audio-recordings
- dr. C. De Pietro
- F.M.W. (Femke) van Diemen-Poort MA