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Excise duties: The General Court of the European Union, following two annulments on appeal, implements the Court’s approach and dismisses the challenge against a decision of the Commission declaring incompatible with the internal market the exemption from excise duties, although it had been authorised by the Council under internal market rules (Irlande and Aughinish Alumina)

*This article is an automatic translation of the original article in French, provided here for your convenience. Read the original article. By its judgment of 22 April 2016, on a second reference from the Court of Justice after annulment, the Court of First Instance has brought to a close a series of judgments which had caused confusion on several fundamental issues since 2007. The case concerns exemptions from excise duty on mineral oils granted by France, Ireland and Italy. These exemptions had been authorised by the Council, on a proposal from the Commission, in accordance with the relevant tax directives and were subsequently qualified as incompatible aid by the Commission. The judgment implements the principles laid down by the Court of Justice in its second annulment of 2013,

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  • Sheppard, Mullin, Richter & Hampton (Brussels)

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Jacques Derenne, Excise duties: The General Court of the European Union, following two annulments on appeal, implements the Court’s approach and dismisses the challenge against a decision of the Commission declaring incompatible with the internal market the exemption from excise duties, although it had been authorised by the Council under internal market rules (Irlande and Aughinish Alumina) , 22 April 2016, Concurrences Nº 3-2016, Art. N° 80858, pp. 122-129

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