CASE COMMENTS: STATE AID – EUROPEAN UNION – EXISTING AID SCHEME – CORPORATE TAX EXEMPTION IN FAVOUR OF PORTS IN BELGIUM – ECONOMIC AND NON-ECONOMIC ACTIVITIES – SELECTIVITY

Existing aid: The General Court of the European Union confirms the Commission’s analysis of the selectivity criterion and rejects actions for annulment of three Commission’s decisions declaring incompatible a corporate tax exemption in favour of Belgian ports (Havenbedrijf Antwerpen et Maatschappij van de Brugse Zeehaven, Port autonome du Centre et de l’Ouest, Port de Bruxelles et Région de Bruxelles-Capitale)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. As in the case of port companies in France (see Trib. EU, 30 April 2019, Chambre de commerce et d'industrie métropolitaine Bretagne-Ouest (port of Brest), Case T-754/17, EU:T:2019:270 and Trib. EU, 30 April 2019, Union des ports de France - UPF, Case T-747/17, EU:T:2019:271, Concurrences No. 3-2019, pp. 132-134, obs. J. Derenne), the Court of First Instance dismissed three actions for annulment brought by the ports in Belgium against the similar Commission decision of 27 July 2017 ordering Belgium to abolish an existing aid: the exemption from corporation tax for ports the (EU Decision 2017/2115 on the aid scheme SA.38393 implemented by Belgium - Taxation

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

  • Sheppard, Mullin, Richter & Hampton (Brussels)

Quotation

Jacques Derenne, Existing aid: The General Court of the European Union confirms the Commission’s analysis of the selectivity criterion and rejects actions for annulment of three Commission’s decisions declaring incompatible a corporate tax exemption in favour of Belgian ports (Havenbedrijf Antwerpen et Maatschappij van de Brugse Zeehaven, Port autonome du Centre et de l’Ouest, Port de Bruxelles et Région de Bruxelles-Capitale), 20 September 2019, Concurrences N° 4-2019, Art. N° 92430, www.concurrences.com

Visites 226

All reviews