Imputability to the state: The CFI holds that the implementation measure of a directive cannot be attributed to a State (Deutsche Bahn)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. – CFI, 5 April 2006, Deutsche Bahn v Commission, Case T-351/02, not yet published in the ECR. Deutsche Bahn (DB) lodged a complaint with the Commission in July 2002 against the tax exemption for aircraft fuel (kerosene) under German law. According to the DB, such an exemption constituted state aid distorting competition between rail transport companies (high-speed trains) and air transport companies. The Commissioner for Transport at the time, Mrs Loyola de Palacio, replied to this complaint that such a measure did not constitute State aid because it was based on the Council Directive on the harmonisation of the structures of excise duties on mineral oils.