CASE COMMENTS: STATE AIDS - EXONERATION OF TAX – SELECTIVITY – JUSTIFICATION BY THE NATURE OR THE GENERAL SCHEME OF THE SYSTEM

Exoneration of tax : The General Court of the European Union annuls the decision not to open the formal investigation procedure concerning an exoneration of tax in the air-transport sector, on the basis that the justification given as to the detailed arrangements for the exoneration was not coherent (Ryanair)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. In recent months, the Court of First Instance has annulled several Commission decisions on the ground that the Commission erred in considering certain measures, in particular tax measures, to be selective. In its judgment of 25 November 2014, however, it annulled for the opposite reason a Commission decision not to open the formal investigation procedure with regard to the non-application of the Irish air transport tax to transit and connecting passengers. In 2009, the Irish authorities introduced an air transport tax to be paid by airlines for each departure of a passenger on an aircraft from an airport located in Ireland. However, an exemption from the tax

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