The EU General Court confirms that State aid is an objective concept, and that in assessing aid measures the Commission is not bound by tax exemptions authorised by the Council (Ireland)

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.

Tax Exemptions Authorised by the Council of the EU* State aid is an objective concept. When the Commission assesses a measure it has to examine its effects and cannot be bound by a decision of the Council. A beneficiary of State aid cannot entertain legitimate expectations simply because the Commission does not appear to object to the aid. Introduction On 22 April 2016, the General Court rendered its judgment in cases T‑50/06 RENV II, Ireland v Commission, T-56/06 RENV II, France v Commission and T-60/06 RENV II, Italy v Commission. All three are dealing with almost identical issues, so in this article I review only the judgment on Ireland v Commission. These are extraordinary cases for a number of reasons. First, the legal proceedings have been dragging on for more than a decade.

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Phedon Nicolaides, The EU General Court confirms that State aid is an objective concept, and that in assessing aid measures the Commission is not bound by tax exemptions authorised by the Council (Ireland), 22 April 2016, e-Competitions Bulletin April 2016, Art. N° 90084

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