Method and Materials Sample Clauses

Method and Materials. As the objective is to analyze the APA decisions from the point of view of EU State aid rules, doctrinal legal research is the main method used. Doctrinal legal research includes critical analysis of the relevant legislation and case law and using this analysis to treat the research questions.33 In order to find out whether the APA decisions are in line with EU law, there is a need to analyze the legislation concerning State aid. For this purpose, doctrinal legal research and systematizing is needed.34 Although doctrinal legal research is the basis for this dissertation, teleological interpretation is also used. Teleological interpretation plays a part especially when analyzing if State aid rules are fitting to treat measures such as the APA rulings and if it is justified that the APA rulings 32 Xxxxxxx 2014, 220. 33 Xxxxxxxxxx 2014, 584. 34 Hirvonen 2011, 21 and 25; are deemed selective State aid. The objectives behind State Aid rules play a role in this analysis, since the Article 107 TFEU is highly objective-based. The objectives of State Aid rules are, inter alia, to prevent the distortion of competition in the internal market and create a level playing field for undertakings.35 Therefore, “external” economic perspective on EU State aid rules is needed when analyzing the APA rulings in the light of the objectives of State aid rules.36 These objectives are taken into account by the ECJ when assessing State aid cases, and this should play its part when analyzing the APA decisions. The theoretical framework of the dissertation is based on the analysis of academic articles of legal scholars and EU legal sources. To answer the first research question I need to find out what in practice means the wording of Article 107 TFEU, “favouring certain undertakings or the production of certain goods”, and how does it relate to the APA decisions. In order to find out the answer, I will analyze the applicable legal norms concerning the selectivity condition in State aid law and apply the findings to the APA decisions. There is a lot of previous ECJ case law concerning the selectivity condition in general and also in the context of tax benefits. Also when it comes to answering the second research question, the ECJ case law will be largely used. For this purpose, legal analogy is used when applying the ECJ case law when analyzing the APA decisions, since there is not yet ECJ case law directly on individual APA rulings.37 As stated above, the APA decisions have triggered ...
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