The Dutch Supreme Court finds that an applicant can not rely on the direct effect of Art. 88.3 EC as the contested taxes did not form an integral part of a State aid measure (X B.V.)

Factual Background X B.V. exploits a waste water treatment plant. In 1997, X B.V. was asked to pay retrospective taxes pursuant to the Act introducing taxes for the protection of the environment (Wet belastingen op milieugrondslag - 'Wbm') over the period 1 January 1995 until 3 July 1995. X B.V. sought the reimbursement by the State Secretary of Finance of the taxes on the grounds that they were levied in breach of the protection on implementation referred to in the last sentence of Article 88(3) EC Treaty. According to X B.V., the various uses to which the revenue from the Wbm taxes was put, all constituted State aid pursuant to Article 87(1) EC Treaty, which had been granted in breach of Article 88(3) EC Treaty. The request was, however, rejected by the tax inspector. X B.V.

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MariĆ«tte Swart, The Dutch Supreme Court finds that an applicant can not rely on the direct effect of Art. 88.3 EC as the contested taxes did not form an integral part of a State aid measure (X B.V.), 21 April 2006, e-Competitions April 2006, Art. N° 27196

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