Abstract
This article analyses the main goals of the 2012 State Aid Modernization (SAM) reform in light of the recent case law of the Court of Justice of the European Union in the State aid field.The article concludes that the Court has adopted a principled approach towards the State aid discipline, including the definition of aid – notably in fiscal cases –, the assessment of compatibility, and the exceptions from the obligation to notify new aid. This approach constitutes a reminder that, despite recent policy initiatives, the main features of the original Treaty system of State aid control have not changed. The case law studied also shows that the SAM initiative has brought, alongside many positive effects, a number of less satisfactory consequences. Finally, the case law examined is liable to limit the effects of the first two SAM objectives while, in parallel, reinforcing the third. State Aid Modernization, assessment of compatibility, exemptions, SAM objectives
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