Advantage – Selectivity: The General Court reduces State’s freedom to grant exemptions from an environmental levy, since every exemption has to be justified taking into account the objective pursued by this levy (British Aggregates/Commission)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Trib. EU, 7 March 2012, British Aggregates v Commission, Case T-210/02 RENV Following a very interesting appeal judgment of 22 December 2008 (ECJ, 22 December 2008, British Aggregates Association v. Commission, Case C-487/06 P), the Court of First Instance was called upon to review a Commission decision of 2002 relating to the environmental tax applicable to 'aggregates' created by the United Kingdom and to clarify whether or not such a tax was selective. The twofold particularity of the Aggregates Tax is that it has a very limited scope of application (and therefore does not fit into a more general taxation system), while at the same time pursuing a clear