CASE COMMENT: STATE AIDS - STATE AID AND TAXATION - NATIONAL COURTS POWERS - ART. 88. 3 EC

National Courts powers: The ECJ applies once again the Streekgewest case law (Air Liquide)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. ECJ, 15 June 2006, Air Liquide Industries Belgium, cases C-393/04 and C-41/05. This is a new application of the now stabilised and consolidated case-law on the consequences which can be drawn from the illegality of a tax exemption under the provisions of Article 88(3) EC on the system of taxation of which it forms part (see ECJ, 13 January 2005, Streekgewest, Case C-174/02, ECR p. I-85, this review, No 2-2005, p. 82, obs. J.D. and CJCE, 27 October 2005, Distribution Casino France, case C-266/04, ECR p. I-9481, cette revue, No. 1-2006, p. 164, obs.J.-Y. C.). However, beyond the simple application of a now well-established solution, the judgment brings a

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

Quotation

Jean-Yves Chérot, National Courts powers: The ECJ applies once again the Streekgewest case law (Air Liquide), 15 June 2006, Concurrences N° 3-2006, Art. N° 1684, pp. 124-126

Visites 4390

All reviews