The EU General Court points out the methodological weakness of the Commission analysis in a State aid case (Magnetrol International)

Apart from the first plea alleging infringement of the exclusive competence of Member States in the field of direct taxation, which would preclude the Commission’s control of State aid, and which was dismissed by the General Court (“GC”), the object of the judgment delivered was technical. It concerned the concept of an aid scheme as opposed to that of an individual aid measure. The judgment is important with regard to the Commission's offensive against what it considers to be tax gifts granted by certain Member States to multinational groups. By means of a precise and detailed statement of reasons, it highlights certain methodological shortcomings by the Commission in its investigations in this area. Could the Commission have correctly identified an aid scheme concerning the exemption

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Philippe-Emmanuel Partsch, The EU General Court points out the methodological weakness of the Commission analysis in a State aid case (Magnetrol International), 14 February 2019, e-Competitions Bulletin February 2019, Art. N° 89908

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