CASE COMMENT : STATE AIDS - SELECTIVITY - TAX MEASURES - LOCAL AUTHORITIES

Selectivity : The Court of Justice clarifies the requirement of selectivity of State aids when tax measures are adopted by local authorities

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Mainly following the conclusions presented on 20 October 2005 by Advocate General Geelhoed in a case concerning the scope of Article 87(1) EC and, more specifically, once again the application of State aid rules to the provisions adopted by the Member States in the field of direct taxation, the Court of Justice of the European Communities has held that the Justice of the European Communities, by judgment delivered today, 6 September 2006, confirmed Commission Decision 2003/442/EC of December 11, 2002. In the present case, the Portuguese Republic had brought an action for annulment of the decision of the annulment of a decision of the Commission

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  • L’actu-concurrence (Paris)

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Alain Ronzano, Selectivity : The Court of Justice clarifies the requirement of selectivity of State aids when tax measures are adopted by local authorities, 6 September 2006, Concurrences N° 4-2006, Art. N° 56731, www.concurrences.com

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