The EU Court of Justice AG Kokott discusses the criteria to consider consistent administrative practices as aid schemes under Article 1(d) of Regulation 2015/1589 (Magnetrol International)

On 3 December 2020, Advocate General (AG) Kokott delivered her Opinion [1] on whether an administrative practice of the Belgian tax authorities could fall within the notion of “aid scheme” as provided in Article 1(d) of Regulation 2015/1589, of 13 July 2015, laying down detailed rules for the application of Article 108 of the Treaty of Functioning of the European Union (Regulation 2015/1589). The European Commission (EC) had previously adopted a decision declaring that the administrative practice of the Belgian tax authorities constituted illegal State aid in the form of an aid scheme (the Decision). The General Court, however, overruled the Decision arguing that the EC failed to prove the existence of an aid scheme. As a result, the EC lodged an appeal against the General Court’s

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Authors

Quotation

Álvaro López Usatorre, Paula Pernas Castrillo, The EU Court of Justice AG Kokott discusses the criteria to consider consistent administrative practices as aid schemes under Article 1(d) of Regulation 2015/1589 (Magnetrol International), 3 December 2020, e-Competitions December 2020, Art. N° 100423

Visites 394

All issues

  • Latest News issue 
  • All News issues
  • Latest Special issue 
  • All Special issues