CASE COMMENTS : STATE AID – APPEAL – CORPORATE TAX EXEMPTIONS – CLASSIFICATION AS NEW AID OR AS EXISTING AID – NOTION OF AUTHORISED STATE AID – PRINCIPLE OF THE PROTECTION OF LEGITIMATE EXPECTATIONS – REASONABLE DEADLINE – LACK OF NOTIFICATION

Appeal: The Court of Justice confirms the validity of a Commission Decision taken after a long examination procedure on the incompatibility of an aid scheme creating a corporate tax exemption (Diputación Foral de Vizcaya)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. CJEU, 9 June 2011, Diputación Foral de Vizcaya and Others v Commission, Case C-465/09 P to C-470/09 P. The Court had before it appeals brought by the Basque Territories against a judgment of the Court of First Instance of 9 September 2009 (Joined Cases T-30/01 to T-32/01 and T-86/02 to T-88/02), dismissing their actions for annulment of a decision to initiate the formal investigation procedure and of the subsequent negative final decision with recovery. At issue were tax schemes created in 1993 in those territories which exempted from corporation tax for 10 years companies created between the date of entry into force of those schemes and 31 December 1994.

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

  • European Commission - Legal Service (Brussels)

Quotation

Bruno Stromsky, Appeal: The Court of Justice confirms the validity of a Commission Decision taken after a long examination procedure on the incompatibility of an aid scheme creating a corporate tax exemption (Diputación Foral de Vizcaya), 9 June 2011, Concurrences N° 3-2011, Art. N° 37439, pp. 160-162

Visites 442

All reviews