CASE COMMENTS : STATE AIDS - TAX HARMONISATION – EXEMPTIONS – PRINCIPLE OF LEGAL CERTAINTY – POWERS OF THE COMMISSION – ALL BUSINESS SECTORS

Tax harmonisation : The Court of Justice of the European Union validates the “double counter” theory (Ireland)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. In 2005, the Commission found exemptions from excise duty on mineral oils granted by France, Ireland and Italy to be incompatible with the common market. These exemptions had been authorised by the Council, on a proposal from the Commission, several years earlier in accordance with the relevant tax directives. That decision was challenged by the States concerned and by certain beneficiaries of the aid. It has so far given rise to four judgments, namely two judgments of the Court of First Instance annulling the contested decision and two judgments on appeal by the Court of Justice annulling the judgments of the Court of First Instance. The long controversy

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  • European Commission - Legal Service (Brussels)

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Bruno Stromsky, Tax harmonisation : The Court of Justice of the European Union validates the “double counter” theory (Ireland), 10 December 2013, Concurrences N° 1-2014, Art. N° 63383, pp. 150-152

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