The Federal Fiscal Court (Bundesfinanzhof) clarified that it was prevented from re-assessing the lawfulness of the Commission decision ordering recovery of aid, and in particular its finding that the relevant tax provisions involve State aid. It ruled that Germany’s obligation to recover unlawful State aid remains unaffected (i) by the alleged retroactive effect of aid recovery, (ii) by the expiry of the statutory limitation period in tax law, and (iii) by the alleged legitimate expectations of the aid beneficiary. Background & facts of the case The Applicant is engaged in greenhouse cultivation. The Defendant, the Main Customs Office (Hauptzollamt), granted the Applicant a tax refund for the years 2001 to 2004 under Section 25 (3a)1, No. 1.4 1993 German Mineral Oil Tax Act
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