Commission Decision (EU) 2024/2467 of 13 February 2024 on the measures State aid ... (32024D2467)
Commission Decision (EU) 2024/2467 of 13 February 2024 on the measures State aid SA.52162 (2019/C) (ex 2018/FC) – Denmark and State aid SA.52617 (2019/C) (ex 2018/FC) – Sweden implemented by Denmark and Sweden for Øresundsbro Konsortiet (notified under document C(2024) 959)
- COMMISSION DECISION (EU) 2024/2467
- of 13 February 2024
- on the measures State aid SA.52162 (2019/C) (ex 2018/FC) – Denmark and State aid SA.52617 (2019/C) (ex 2018/FC) – Sweden implemented by Denmark and Sweden for Øresundsbro Konsortiet
- (notified under document C(2024) 959)
- (Only the English text is authentic)
- (Text with EEA relevance)
- 1.
- PROCEDURE
- 1.1.
- The formal complaint
- 1.2.
- The 2014 decision
- 1.3.
- Partial annulment of the 2014 decision
- 1.4.
- Exchanges following the
- Øresund
- judgment
- 1.5.
- The Opening decision
- 1.6.
- The formal investigation procedure
- 2.
- DETAILED DESCRIPTION OF THE PROJECT AND ALLEGED AID MEASURES
- 2.1.
- The Fixed Link
- 2.1.1.
- Legal setup and tasks of the Consortium
- 2.1.2.
- Financing model for the Fixed Link
- 2.2.
- Description of alleged aid measures
- 2.2.1.
- The State guarantee model
- 2.2.1.1.
- Legal set up of the State guarantee model
- 2.2.1.2.
- Administration of the State guarantee model
- 2.2.1.3.
- Implementation of State guarantee model
- 2.2.2.
- The special Danish rules on loss carry-forward and depreciation
- 2.2.2.1.
- The Danish corporate income tax system
- 2.2.2.2.
- Legal setup of the special Danish rules on loss carry-forward and depreciation
- 2.2.2.3.
- The special Danish rules on loss carry-forward
- 2.2.2.4.
- The special Danish rules on depreciation
- 2.3.
- Past contacts between the Commission and the Consortium
- 3.
- GROUNDS FOR INITIATING THE PROCEDURE
- 3.1.
- Qualification of the alleged aid measures
- 3.2.
- Compatibility assessment
- 3.3.
- Legitimate expectations
- 4.
- COMMENTS RECEIVED FROM INTERESTED PARTIES
- 4.1.
- Existence of aid within the meaning of Article 107(1) TFEU
- 4.2.
- Classification as a scheme or individual aid
- 4.3.
- Classification as new aid or existing aid
- 4.4.
- Compatibility of the aid measures
- 4.4.1.
- Qualification of the project in light of the IPCEI Communication
- 4.4.2.
- Determination of the aid element
- 4.4.3.
- The granting of operating aid
- 4.4.4.
- Necessity of the aid
- 4.4.5.
- Proportionality of the aid
- 4.4.6.
- Prevention of undue distortion of competition and balancing test
- 4.4.7.
- Mobilisation conditions of the State guarantees
- 4.5.
- Legitimate expectations
- 4.6.
- Recovery of aid
- 5.
- COMMENTS RECEIVED FROM THE STATES
- 5.1.
- Factual clarifications to the Opening decision
- 5.2.
- Existence of aid within the meaning of Article 107(1) TFEU
- 5.2.1.
- The Consortium as beneficiary
- 5.2.2.
- No economic activity by the Consortium
- 5.3.
- Classification of the State guarantee model as a scheme or individual aid
- 5.4.
- Classification of the State guarantee model as new aid or existing aid
- 5.5.
- Comments on the special Danish rules on loss carry-forward and depreciation
- 5.6.
- Compatibility of the aid measures
- 5.7.
- Legitimate expectations
- 5.8.
- Forward-looking measures
- 6.
- ASSESSMENT OF THE MEASURES
- 6.1.
- Assessment of the existence of aid within the meaning of Article 107(1) TFEU
- 6.1.1.
- Economic activity and notion of undertaking
- 6.1.2.
- State resources and imputability to the States
- 6.1.3.
- Selective economic advantage
- 6.1.3.1.
- The State guarantee model
- 6.1.3.2.
- The special Danish rules on loss carry-forward and depreciation
- 6.1.3.2.1.
- The beneficiary of the special Danish rules on loss carry-forward and depreciation
- 6.1.3.2.2.
- Selective advantage
- 6.1.3.2.2.1.
- Selective advantage: special Danish rules on loss carry-forward
- 6.1.3.2.2.2.
- Selective advantage: special Danish rules on depreciation
- 6.1.4.
- Distortion of competition and effect on trade between the Member States
- 6.1.5.
- Conclusion on the existence of aid
- 6.2.
- Classification as a scheme or individual aid
- 6.2.1.
- The State guarantee model
- 6.2.1.1.
- Scheme or individual aid
- 6.2.1.2.
- Granting date
- 6.2.2.
- The special Danish rules on loss carry-forward and depreciation
- 6.2.2.1.
- The special Danish rules on loss carry-forward
- 6.2.2.1.1.
- 1991-2001 LCF
- 6.2.2.1.1.1.
- 1991-2001 LCF: Scheme or individual aid
- 6.2.2.1.1.2.
- 1991-2001 LCF: Granting date
- 6.2.2.1.2.
- 2013-2015 LCF
- 6.2.2.1.2.1.
- 2013-2015 LCF: Scheme or individual aid
- 6.2.2.1.2.2.
- 2013-2015 LCF: Granting date
- 6.2.2.2.
- Special Danish rules on depreciation
- 6.2.2.2.1.
- 1999-2007 DEP and 2008-2015 DEP
- 6.2.2.2.2.
- 1999-2007 DEP and 2008-2015 DEP: Scheme or individual aid
- 6.2.2.2.3.
- 1999-2007 DEP and 2008-2015 DEP: Granting dates
- 6.3.
- Classification as new or existing aid
- 6.3.1.
- State guarantees: new or existing aid
- 6.3.2.
- The special Danish rules on loss carry-forward: new or existing aid
- 6.3.2.1.
- 1991-2001 LCF: new or existing aid
- 6.3.2.2.
- 2013-2015 LCF: new or existing aid
- 6.3.3.
- The special Danish rules on depreciation: new or existing aid
- 6.3.3.1.
- 1999-2007 DEP: new or existing aid
- 6.3.3.2.
- 2008-2015 DEP: new or existing aid
- 6.4.
- Legality of the aid
- 6.5.
- Compatibility assessment
- 6.5.1.
- State guarantees and 1991-2001 LCF
- 6.5.2.
- 2013-2015 LCF, 1999-2007 DEP and 2008-2015 DEP
- 7.
- RECOVERY
- 7.1.
- Legitimate expectations
- 7.2.
- Methodology for recovery
- 8.
- CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
- Article 8
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