<p>This book deals with <i>de minimis</i> aid and demonstrates that it is both a <i>sui generis</i> legal concept in the context of State aid and subject to a <i>complex regime</i>. </p><p>On the one hand, it is a <i>sui generis</i> concept in that (i)<i></i>it seeks to strike a balance between simplifying the grant process and not distorting competition in the internal market, while being a tool that Member States are able to apply easily and (ii) it is subject to <i>ex ante</i> control by Member States. On the other hand, it is <i>complex </i>in that (i) it requires determining the sectors of economic activity it applies to; (ii) a few notions specific to the regime are not easy to understand, such as the notion of "single undertaking"; and (iii) it requires combining four <i>de minimis</i> regimes (one general and three special), which in turn requires reconciling those regimes with each other and with other aid, not least because of the cumulation rules. Lastly, these particulariti
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