CASE COMMENTS: STATE AIDS – PRELIMINARY RULING – CONCEPT OF STATE AID – SELECTIVITY – EXISTING AID

Existing aid: The Court of Justice of the European Union applies the concept of State aid with respect to a regional tax imposed on large retail establishments according to their sales area but providing for specific exemptions and examines, for the application of the legal reference framework, the differentiation between operators which, in the light of the objective pursued by the legal regime concerned, are or not in a comparable factual and legal situation (ANGED)

La condition de sélectivité pour qu’une mesure étatique conférant un avantage fiscal puisse être qualifiée d’aide d’État soulève toujours des problèmes d’interprétation et de cohérence dans la jurisprudence. Cette affaire est un bon exemple d’application de ces principes qui peut servir de guide aux législateurs prenant des risques juridiques par leur politique fiscale différenciée. Contexte Le Parlement de la Communauté autonome de Catalogne a adopté en décembre 2000 un impôt frappant les grands établissements commerciaux individuels situés sur son territoire en fonction, essentiellement, de leur surface de vente. L’objectif poursuivi est de grever la capacité économique des grands établissements commerciaux qui, compte tenu de leur grande surface de vente, peuvent acquérir une position dominante et

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Jacques Derenne, Existing aid: The Court of Justice of the European Union applies the concept of State aid with respect to a regional tax imposed on large retail establishments according to their sales area but providing for specific exemptions and examines, for the application of the legal reference framework, the differentiation between operators which, in the light of the objective pursued by the legal regime concerned, are or not in a comparable factual and legal situation (ANGED), 26 April 2018, Concurrences Review N° 3-2018, Art. N° 87629, pp. 150-153

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