*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. – CFI, 13 September 2006, British Aggregates Association v. Commission, Case T-210/02 The notion of the 'logic of the tax system' which allows a measure to escape classification as State aid is always a tricky concept to apply. The judgment of the Court of First Instance provides useful clarifications in that regard in the complicated area of the relationship between environmental protection,
CASE COMMENT: STATE AIDS - SELECTIVITY - NATURE AND GENERAL SCHEME OF THE SYSTEM OF TAXATION
System of taxation: The CFI holds that an environmental tax levied on the extraction of virgin aggregates which does not apply to secondary aggregates is justified by the nature and general scheme of the system of taxation (British Aggregates Association v. Commission)
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