CASE COMMENTS: STATE AIDS – COURT OF JUSTICE – CONCEPT OF STATE AID – TAX SCHEME

Selectivity : The Court of Justice of the European Union annuls two General Court of the European Union’s judgments in ruling that it suffices, to show the selective character of a fiscal measure derogating to a reference scheme, that the measure benefits certain operators and not others, whereas all these operators are in an objectively comparable situation with regard to the objective pursued by the reference regime (World Duty Free Group, Banco Santander, Santusa Holding)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. The condition of selectivity of an aid measure within the meaning of Article 107(1) TFEU is probably the most problematic condition in certain circumstances, in particular as regards tax measures. Introduction Neither the Commission's decision-making practice nor European case law has succeeded in providing satisfactory legal stability and the clarity necessary for the legal certainty required in respect of this condition. That is to say the least. This is evidenced by the repeated annulment of Commission decisions by the Court of First Instance, sometimes confirmed and sometimes overturned by the Court of Justice. Suffice it to recall the British

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  • Sheppard, Mullin, Richter & Hampton (Brussels)

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Jacques Derenne, Selectivity : The Court of Justice of the European Union annuls two General Court of the European Union’s judgments in ruling that it suffices, to show the selective character of a fiscal measure derogating to a reference scheme, that the measure benefits certain operators and not others, whereas all these operators are in an objectively comparable situation with regard to the objective pursued by the reference regime (World Duty Free Group, Banco Santander, Santusa Holding), 21 December 2016, Concurrences N° 1-2017, Art. N° 83425, pp. 153-163

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