CASE COMMENTS: STATE AIDS – COURT OF JUSTICE – CONCEPT OF STATE AID – TAX SCHEME

Selectivity : The Court of Justice of the European Union annuls two General Court of the European Union’s judgments in ruling that it suffices, to show the selective character of a fiscal measure derogating to a reference scheme, that the measure benefits certain operators and not others, whereas all these operators are in an objectively comparable situation with regard to the objective pursued by the reference regime (World Duty Free Group, Banco Santander, Santusa Holding)

La condition de sélectivité d’une mesure d’aide au sens de l’article 107, paragraphe 1, TFUE est sans doute la condition la plus problématique, dans certaines circonstances, notamment s’agissant des mesures fiscales. Introduction Ni la pratique décisionnelle de la Commission, ni la jurisprudence européenne n’ont réussi à apporter une stabilité juridique satisfaisante et la clarté nécessaire à la sécurité juridique requise s’agissant de cette condition. C’est le moins qu’on puisse dire. On en veut pour preuve les annulations répétées de décisions de la Commission par le Tribunal, tantôt confirmées, tantôt infirmées par la Cour de justice. Il suffit de rappeler les affaires British Aggregates, NOX (Pays-Bas c/ Commission), Gibraltar, MOL et, à présent, ces affaires World Duty Free Group (ex-Autogrill) et Banco

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Jacques Derenne, Selectivity : The Court of Justice of the European Union annuls two General Court of the European Union’s judgments in ruling that it suffices, to show the selective character of a fiscal measure derogating to a reference scheme, that the measure benefits certain operators and not others, whereas all these operators are in an objectively comparable situation with regard to the objective pursued by the reference regime (World Duty Free Group, Banco Santander, Santusa Holding), 21 December 2016, Concurrences Review N° 1-2017, Art. N° 83425, pp. 153-163

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