CASE COMMENT: STATE AIDS - THE NOTION OF STATE AID

Definition: The ECJ confirms its case law on definition of "undertaking", " effect on trade between Member States", and "selectivity" (Wolfgang Heiser)

Notion d’aide d’État : Dans l’affaire Wolfgang Heiser la Cour confirme sa jurisprudence en matière de notion d’entreprise, d’affectation des échanges et de sélectivité

*This article is an automatic translation of the original article in French, provided here for your convenience. Read the original article. ECJ, 3 March 2005, Wolfgang Heiser v. Finanzamt Innsbruck, case C-172/03 In that judgment, the Court answers a question referred by the Austrian Finanzamt for a preliminary ruling on the rules governing the adjustment of deductions of value added tax and the interpretation of Article 87 EC. The Austrian legislation provides for doctors to switch from a system of transactions subject to VAT to a system of exempt transactions with effect from 1 January 1997. However, for transactions begun but not completed before that date,

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  • Sheppard, Mullin, Richter & Hampton (Brussels)

Quotation

Jacques Derenne, Definition: The ECJ confirms its case law on definition of "undertaking", " effect on trade between Member States", and "selectivity" (Wolfgang Heiser), 3 March 2005, Concurrences N° 2-2005, Art. N° 1285, p. 81

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