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Review of European Administrative Law (REALaw)
2025 / 1 (april) 1
  • Jane Reichel

    Editorial online pdf
Articles
  • Franco Peirone - Assistant Professor of European Public Law, Department of Public Law, Maastricht University

    The Commission’s Annual Rule of Law Report: Three Transformative Shifts in the Oversight of EU Member States online pdf
  • Jan Malíř - Senior Research Fellow, Department of Public Law, Institute of State and Law, Czech Academy of Sciences, Magdaléna Svobodová - Associate Professor, Department of European Law, Charles University School of Law

    OPEN ACCESS
    Coordinating National Responses to Serious Cross-Border Threats to Health in the European Union: European Health Union and beyond online pdf
  • Cecilie Fanøe Petersen - External Lecturer, Department of Business Humanities and Law, Copenhagen Business School

    Combatting Misuse of Public Funding During COVID-19: Evaluating the European Commission’s attempt on making State financial support to undertakings in the Union conditional on the absence of links to non-cooperative jurisdictions online pdf
Case Law Analysis
  • Barbora Budinská - Assistant Professor, Europa Institute, Leiden University

    The General Court gives with one hand and takes away with the other: Reflections on the judgment in BAWAG PSK Bank v ECB (T-667/21) concerning the ECB’s mandate to apply national law online pdf
Book Reviews
  • O.A. (Ola) Al Khatib - PhD Candidate, Montaigne Centre for Rule of Law and Administration of Justice, Utrecht University

    Algorithmic Rule By Law: How Algorithmic Regulation in the Public Sector Erodes the Rule of Law, N.A. Smuha, Cambridge University Press, 2025, ISBN: 978-1-009-42746-3 online pdf
  • Guido Bellenghi - PhD researcher, Maastricht Centre for European Law (MCEL), Maastricht University

    Law and Practices of Delegated Rulemaking by the European Commission, Z. Xhaferri, Brill | Nijhoff 2023, ISBN: 978-90-04-50987-0 online pdf
  • Maarten Bouwmeester - PhD candidate, Department of Constitutional Law, Administrative Law and Public Administration, University of Groningen, Lucas Michael Haitsma - PhD candidate, Department of Constitutional Law, Administrative Law and Public Administration, University of Groningen

    The Rule of Law and Automated Decision-Making: Exploring Fundamentals of Algorithmic Governance, M. Suksi (ed.), Springer Nature 2023, ISBN: 978-3-031-30141-4 online pdf
  • Alessandro Cuomo - PhD Candidate, European Law Department, Maastricht University

    The Individual in the Economic and Monetary Union: a Study of Legal Accountability, A. Bobić, Cambridge University Press 2024, ISBN: 9781009207942 online pdf
  • Pavlina Hubkova - Postdoctoral researcher, Department of Public Law, Maastricht University

    Governance of Automated Decision-Making and EU Law, H. Hofmann, F. Pflücke (eds.), Oxford University Press 2024, ISBN: 9780198919544 online pdf
  • Luca Knuth - PhD Candidate at Maastricht University and Kiel University, Maastricht Centre for European Law and Hermann Kantorowicz Institute.

    Maarten Hillebrandt, Päivi Leino-Sandberg, and Ida Koivisto (Eds.), (In)visible European Government: Critical Approaches to Transparency as an Ideal and a Practice. Routledge 2024. ISBN: 9781032191508 online pdf
  • Teresa Pareja Sánchez - PhD Candidate, School of Law and Social Sciences, University of Castilla-La Mancha

    Exchange of information in the EU. Taxpayer’s rights, transparency and effectiveness, M. Serrat Romani, J. Korving, M. Eliantonio (eds.), 2024, ISBN: 9781035314553. online pdf
  • Loth Van der Auwermeulen - Postdoctoral Researcher, Center for Government and Law (CORe), Hasselt University

    Handbook on European Union Public Administration, Gijs Jan Brandsma (ed.), Edward Elgar Publishing, 2024, ISBN 978 1 80220 900 6 online pdf
  • Tim Gutmann - Research Assistant, Faculty of Law, University of Augsburg

    Data at the Boundaries of European Law, D. Curtin and M. Catanzariti (eds.), Oxford University Press 2023, ISBN: 9780198874195 online pdf

Combatting Misuse of Public Funding During COVID-19: Evaluating the European Commission’s attempt on making State financial support to undertakings in the Union conditional on the absence of links to non-cooperative jurisdictions

Toon als PDF
Cecilie Fanøe Petersen - External Lecturer, Department of Business Humanities and Law, Copenhagen Business School*
Keywords: State aid, COVID-19, crisis measures, misuse of public funding, EU procurement, mandatory exclusion grounds

Abstract

Regulation in times of crisis calls for targeted tools to elude possible disasters. The COVID-19 pandemic marked an unprecedented challenge that called for immediate responses, including legal responses, that aimed at mitigating the economic impact of the crisis. To mitigate economic fallout, the EU implemented coordinated measures to ensure a proportionate application of State aid control, allowing tailored aid solutions for individual Member States. Beyond State aid, the European Commission has taken steps to prevent the misuse of public funding through tax law and public procurement law. This includes recommendations to make State Financial Support conditional on the absence of links to non-cooperative jurisdictions, aiming to prevent financial aid from supporting tax avoidance. This article evaluates the effectiveness of these measures, examining the Commission’s initiatives within the COVID-19 State aid framework, the recommendation on non-cooperative jurisdictions, and the integration of public procurement rules as tools against tax avoidance.

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