CASE COMMENTS: STATE AID – EUROPEAN UNION – SELECTIVITY – BURDEN OF PROOF

Selectivity: The General Court of the European Union dismisses the action brought against the European Commission’s “Alumina II decision” and reminds that once it has established the a priori selective nature of a measure, it is then for the Member State or the beneficiary of the State aid challenging the selective nature of the measure to show that it is justified by the nature and general scheme of the domestic tax system (Irland and Aughinish Alumina)

Il n’est pas possible ici de revenir sur tous les faits et rebondissements de cette longue procédure ni d’envisager toutes les questions de fond abordées depuis 2006 dans cette série d’affaires. Pour son historique, on pourra utilement se reporter aux observations antérieures dans Concurrences : TPI, 12 décembre 2007, Irlande e.a. c/ Commission, T-50/06, Concurrences no 1-2008, p. 155, obs. J.-Y. C. ; CJUE, 2 décembre 2009, Commission c/ Irlande e.a., C-89/08 P, Concurrences no 1-2010, p. 147, obs. J.-Y. C. et chronique “Procédures”, no 1-2010, pp. 158-160, obs. A. M. ; Trib. UE, 21 mars 2012, Irlande e.a. c/ Commission, T-50/06 RENV I, Concurrences no 3-2012, pp. 176-178, obs. J.-Y. C. ; CJUE, 10 décembre 2013, Commission c/ Irlande e.a., C-272/12 P, Concurrences no 1-2014, pp. 150-152, obs. B.

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

Authors

Quotation

Jacques Derenne, Julien Blanquart, Selectivity: The General Court of the European Union dismisses the action brought against the European Commission’s “Alumina II decision” and reminds that once it has established the a priori selective nature of a measure, it is then for the Member State or the beneficiary of the State aid challenging the selective nature of the measure to show that it is justified by the nature and general scheme of the domestic tax system (Irland and Aughinish Alumina), 17 September 2019, Concurrences Review N° 4-2019, Art. N° 92427, pp. 148-149

Visites 48

All reviews