The German Financial Court of Hamburg holds it is seriously doubtful whether the duty for national courts under Community law to recover unlawful State aid shall supersede the national procedural laws on prescription (Mineralölsteuer 2)

Brief description of the facts and legal issues The Hamburg Financial Court holds it is seriously doubtful whether the duty for national courts under Community law to recover unlawful State aid shall supersede the national procedural laws on prescription (Mineralölsteuer 2) Parties: The applicant: Farming company growing different types of plants in greenhouses; The defendant: German Custom Office (Hauptzollamt A.). Factual background: Between 2001 and 2004, the applicant was awarded aid in the form of tax exemptions, pursuant to specific provisions contained in the petroleum tax law (Mineralölsteuergesetz) for undertakings producing plants in greenhouses. However, on 10 March 2008 a Commission decision stated that the basis for the tax laid down in the Mineralölsteuergesetz was

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Alix Müller-Rappard, The German Financial Court of Hamburg holds it is seriously doubtful whether the duty for national courts under Community law to recover unlawful State aid shall supersede the national procedural laws on prescription (Mineralölsteuer 2), 5 September 2008, e-Competitions Bulletin September 2008, Art. N° 28837

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