The EU Court of Justice overturns the ruling of the EU General Court paving the pay for infringement proceedings against the UK for breaching the principle of sincere cooperation (Micula)

On 25 January 2022, the Court of Justice of the European Union (“ECJ”) delivered its judgment in the long-running Micula case. Despite being issued by the highest EU Court, the ruling did not put an end to this long-standing saga, as the ECJ annulled the previous judgment of the General Court (“GC”) but also referred the case back to the latter court. Interestingly, the ECJ judgment was followed a few days later by the decision of the European Commission (“Commission”) to launch the judicial stage of a related infringement procedure against the United Kingdom. The facts of the Micula case The background of the Micula case dates back to the period preceding the accession of Romania to the European Union. In 1998, the Romanian authorities set up a series of tax incentive schemes available

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Authors

  • Van Bael & Bellis (Brussels)
  • Van Bael & Bellis (Brussels)

Quotation

Pietro Stella, Markus Wellinger, The EU Court of Justice overturns the ruling of the EU General Court paving the pay for infringement proceedings against the UK for breaching the principle of sincere cooperation (Micula), 25 January 2022, e-Competitions Tax rulings, Art. N° 105713

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