Lack of serious difficulties: The Court of Justice of the European Union confirms that the European Commission did not encounter serious difficulties which should have led it to initiate the formal investigation procedure provided for in Article 108 TFEU in the case of the Independent Wind Farm Operators’ Lobby in Ireland (Irish Wind Farmers’ Association)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On November 17, 2022, the Court of Justice of the Union issued a judgment in case C-578/21 (Irish Wind Farmers' Association Clg and others v. European Commission). This case arose from a complaint by the Irish Wind Farmers' Association (IWFA) about the way in which business property tax is calculated in Ireland. In essence, the lobby argued that the calculation of property tax, based on the annual rent that can reasonably be expected from the rental of a property, favored fossil fuel power generation facilities, to which the "replacement cost method" was applied, to the detriment of wind farms, to which the "income and expenditure method" was applied. In