Selectivity of the aid: The CFI refuses to consider a tax measure to be selective (Stadtwerke Schwäbisch)

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The Court of First Instance of the European Communities refuses to consider that a tax measure confers a selective advantage on the ground that the amount of the exemption is proportionate to the costs incurred by the environmental measures to be implemented in order to benefit from it.

– CFI, 26 January 2006, Stadtwerke Schwäbisch Hall, Stadtwerke Tübingen and Stadtwerke Uelzen v. Commission, Case T-92/02 Three German municipal electricity production and distribution companies have complained to the Commission about the tax exemption scheme applied to the financial provisions set up by nuclear power stations established in Germany for the disposal of their radioactive waste and the final shutdown of their installations. According to the applicants, despite its application to an unspecified group of undertakings and economic sectors, the tax exemption for the provisions at issue confers specific advantages on nuclear power stations by reason of their high financial capacity and the unusual length of the period of free use of funds between the establishment and use of

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