The EU General Court confirms a Commission decision for the abolition of a sector specific tax exemption (Groningen Seaports in Netherlands)

Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no relationships with a party or related third party. Article will need e-Competitions Board approval before publication.

Sector-Specific Tax Exemptions A measure that covers a whole sector can be selective. Distortions caused by the policies of other Member States cannot justify the granting of State aid. The purpose of State aid is not to ensure equal conditions of competition across Member States. Introduction On 31 May 2018, the General Court ruled in case T-160/16, Groningen Seaports v European Commission. Groningen Seaports applied for the annulment of Commission Decision 2016/634 in which the Commission found that an exemption from corporation tax granted by the Netherlands to public undertakings, including Groningen Seaports, was incompatible with the internal market and had to be abolished. The exemption initially applied to most public undertakings. Although, it was abolished in 2015, it

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Phedon Nicolaides, The EU General Court confirms a Commission decision for the abolition of a sector specific tax exemption (Groningen Seaports in Netherlands), 31 May 2018, e-Competitions Bulletin May 2018, Art. N° 88448

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