CASE COMMENTS : STATE AIDS – PRINCIPLE OF LEGAL CERTAINTY – PRESUMPTION OF LEGALITY ATTACHING TO EUROPEAN UNION MEASURES – CONCEPT OF DISTORTION OF COMPETITION – IMPUTABILITY – EXEMPTION FROM EXCISE DUTY BY A COUNCIL DECISION OF AUTHORISATION UNDER ARTICLE 8(4) OF DIRECTIVE 92/81 – HEAVY INDUSTRY

Distortion of competition – Imputability: The General Court annuls a Commission decision as far as this decision undermines the exemption from excise duty authorised by the Council and undermines the presumption of legality attaching to European Union measures (Ireland a.o./Commission)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Trib. EU, 21 March 2012, Ireland and others v Commission, cases T-50/06 RENV, T-56/06 RENV, T-60/06 RENV, T-62/06 RENV and T-69/06 RENV. Facts and procedure The European Commission has opened State aid proceedings against Ireland, Italy and France for exemptions from excise duties on mineral oils for companies in the alumina production sector, despite the fact that the Council, on a proposal from the Commission, had granted an authorisation for these exemptions. The tax exemptions in question had been authorised by the Council of the European Union on the basis of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of

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Jean-Yves Chérot, Distortion of competition – Imputability: The General Court annuls a Commission decision as far as this decision undermines the exemption from excise duty authorised by the Council and undermines the presumption of legality attaching to European Union measures (Ireland a.o./Commission), 21 March 2012, Concurrences N° 3-2012, Art. N° 48434, pp. 176-178

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