CASE COMMENTS: STATE AIDS - FORMAL INVESTIGATION PROCEDURE NOT INITIATED

Decision finding no State aid: The Court of Justice of the European Union rejects an appeal against a judgment whereby the General Court of the European Union dismissed an action for the annulment of a decision of the Commission declaring that the Spanish scheme of early depreciation of certain assets acquired through financial leasing does not constitute State aid within the meaning of Article 107(1) TFEU (Netherlands Maritime Technology Association)

Le régime espagnol de leasing fiscal (ci-après “RELF”), déjà évoqué dans la précédente livraison de la présente chronique (concurrences n° 2-2016, pp. 153-156), a, une nouvelle fois, été au centre d’une décision d’une juridiction de l’Union. Rappelons que, après avoir ouvert une procédure formelle d’examen en 2011, la Commission avait considéré, par une

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  • European Court of Justice (Luxembourg)

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Raphael Vuitton, Decision finding no State aid: The Court of Justice of the European Union rejects an appeal against a judgment whereby the General Court of the European Union dismissed an action for the annulment of a decision of the Commission declaring that the Spanish scheme of early depreciation of certain assets acquired through financial leasing does not constitute State aid within the meaning of Article 107(1) TFEU (Netherlands Maritime Technology Association) , 1 September 2016, Concurrences Review Nº 3-2016, Art. N° 80865, p. 141

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