CASE COMMENTS: STATE AID – EUROPEAN UNION – GENERAL EXEMPTION BY CATEGORY – RETROACTIVITY - ENVIRONMENTAL TAX

Retroactivity: The Court of Justice of the European Union accepts the retroactive application of a general exemption regulation (Dilly’s Wellnesshotel)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. This second judgment of the Dilly's Wellnesshotel Court clarifies the meaning and scope of the block exemption regulations, by somewhat nuancing the rules of strict interpretation of these regulations which resulted in particular from the first Dilly's Wellnesshotel judgment (CJEU, 21 July 2016, case C-493/14 ; Concurrences n°4/2016). Issues not resolved by the first judgment The dispute in the main proceedings concerned the authorisation (or otherwise) as State aid of the measure which the national administration intended to oppose to the service provider Dilly's Wellnesshotel. However, in the first judgment, the Court excluded the application of General

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  • European Commission - Legal Service (Brussels)

Quotation

Bruno Stromsky, Retroactivity: The Court of Justice of the European Union accepts the retroactive application of a general exemption regulation (Dilly’s Wellnesshotel), 14 November 2019, Concurrences N° 1-2020, Art. N° 93352, pp. 127-129

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