CASE COMMENTS: STATE AID - RENEWABLE ENERGY - PROPERTY TAXATION

Lack of serious difficulties: The General Court of the European Union confirms the decision of the European Commission by which it considered, without opening the formal investigation procedure, that the method used by the Irish authorities to determine the property tax of fossil fuel electricity producers did not constitute State aid (Irish Wind’s Farmers’ Association)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. In Ireland, business property tax is calculated on the basis of the annual net value ['NPV'] of property used for business purposes. This is, in essence, the annual amount of the potential rental of such property. Under a 2001 law, the NPV of all real estate has been revalued using four different methods, depending on the situation in question. An association representing Irish wind farm operators ["IWFA"] considered that the choice

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  • European Court of Justice (Luxembourg)

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Raphaël Vuitton, Lack of serious difficulties: The General Court of the European Union confirms the decision of the European Commission by which it considered, without opening the formal investigation procedure, that the method used by the Irish authorities to determine the property tax of fossil fuel electricity producers did not constitute State aid (Irish Wind’s Farmers’ Association), 7 July 2021, Concurrences N° 4-2021, Art. N° 103416, p. 123

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