Definition af en gennemsnitlig, veldrevet og tilstrækkeligt udstyret virksomhed

Daugaard Larsen Kathrine

Student thesis: Master thesis

Abstract

The subject of the thesis is to examine the definition of a typical, well run and adequately provided undertaking in respect to the fourth Altmark criterion. In 2003, the Court of Justice gave its verdict in case C-280/00 Altmark Trans, the case lists four cumulative criteria, with the purpose of assessing when a compensation given to an undertaking, for providing a service of public interest, will not be classified as State aid. The focus of this thesis will be on the fourth Altmark criterion, in order to assess what constitutes a typical, well run and adequately provided undertaking, by analysing relevant case law, from the Court of Justice, the General Court and the Commission. The analysis of the relevant case law, will show that an effort has been made in order to try and define, what constitutes a typical, well run and adequately provided undertaking. The analysis will show that the Commission has tried to define which criteria it views as important, when defining an undertaking as a typical, well run and adequately provided, but despite its attempt, only a few cases has been found to fulfil the requirement set up in the fourth Altmark-criterion, in relation to a typical well run and adequately provided undertaking. The economic analysis will be based on three perceptions on how a typical, well run and adequately provided undertaking can be classified. Based on the analysis on the three perceptions, which will be preformed from a welfare perspective in order to assess which method leads to the best social welfare. The conclusion will be that all three of the perceptions is able to define what constitutes a typical well run and adequately provided undertaking. Furthermore the analysis will show, that there are different costs related to the three perceptions. Finally, the elements from the legal and economic analyses are used in a legal political analysis, with the purpose of assessing the concept of a typical, well run and adequately provided undertaking.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2015
Number of pages91