The EU General Court reminds Member States that when they claim that an exemption follows from the logic of the tax system they have to make absolutely sure that they treat equally and consistently all similar cases (Ryanair)

Another Measure that Cannot Be Justified by the Logic of the Tax System* The granting of a tax exception is often found to constitute State aid. But the non-levying of a tax may also fall within the scope of Article 107(1). Competitors have more rights when the Commission does not open the formal investigation procedure. Introduction On 25 November 2014, the Court of Justice, in case T-512/11, Ryanair v European Commission, annulled Commission Decision C(2011) 4932 final of 13 July 2011 [SA.29064]. [1] This is an intriguing case. Ryanair succeeded in its application for annulment of that Commission decision because it had declared an Irish measure to be free of State aid. Normally undertakings object to decisions that conclude that measures contain either compatible aid [when the

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Phedon Nicolaides, The EU General Court reminds Member States that when they claim that an exemption follows from the logic of the tax system they have to make absolutely sure that they treat equally and consistently all similar cases (Ryanair), 25 November 2014, e-Competitions Bulletin November 2014, Art. N° 70710

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