State Resources in the Case Law: Imputability Under an Organizational Perspective

Under an organisational perspective, the article analyses the most relevant case law on the criteria of imputability of the resources used to finance aid schemes. The Author’s aim is to assess whether a link may be found between the first requirement set by Article 107(1) TFUE and the way in which Member States organise the use of their public powers. Having classified and analysed the decisions of the European Courts accordingly, the Author concludes highlighting the role, under State aid rules, played by the way in which public bodies are structured.