CASE COMMENTS: STATE AID - PRELIMINARY REFERENCE - NOTION OF STATE AID - TAX ADVANTAGES GRANTED TO COOPERATIVE SOCIETIES

Preliminary reference: The Court of Justice, upon a preliminary reference, examines the specific cases of cooperatives with respect to the conditions under which a tax measure can be categorised as State aid (Paint Graphos)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. CJEU, 8 September 2011, Paint Graphos, joined cases C-78/08 to C-80/08 Reference for a preliminary ruling by the Italian Court of Cassation was made to the Court of Justice for a preliminary ruling in three joined cases on the interpretation of the concept of aid in the context of a dispute concerning a State measure granting, in particular, total or partial exemptions from certain taxes to agricultural and fisheries cooperatives, production and worker cooperatives and other cooperative societies (the Court reiterates, in view of the wording of the questions referred for a preliminary ruling, that it is not for the Court to rule on the compatibility of

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  • Sheppard, Mullin, Richter & Hampton (Brussels)

Quotation

Jacques Derenne, Preliminary reference: The Court of Justice, upon a preliminary reference, examines the specific cases of cooperatives with respect to the conditions under which a tax measure can be categorised as State aid (Paint Graphos), 8 September 2011, Concurrences N° 4-2011, Art. N° 40002, pp. 154-155

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