Cédric Kaczmarek

European Court of Justice (Luxembourg)
Legal Secretary

Cédric Kaczmarek is a Legal secretary at the Court of Justice of the EU. Before joining the court, he worked in the Brussels office of Hogan Lovells LLP. He is a graduate of the European legal studies department of the College of Europe (Bruges) and University Paris I Panthéon-Sorbonne (2007). He also studied European Affairs at Science Po. in Lille (the Institute of Political Sciences of Lille). Cédric has undertaken several internships at French authorities in charge of EU affairs : French Council of State - European law unit - and SGAE (General Secretariat for European Affairs) - State aid and internal market unit - (2005) - Service of the Prime Minister. At Lovells LLP, Cédric was responsible for the coordination of the update of the 2006 Study on private enforcement for the European Commission and the e-Competitions State aid thesaurus, and co-author of the French and Belgian sections. Cédric also teaches EC Competition law at the Institute of Political Sciences of Lille.

Auteurs associés

Sheppard Mullin (Brussels)
Hogan Lovells (Amsterdam)

Articles

90317 Bulletin

Cédric Kaczmarek, Jacques Derenne, Mariëtte Swart The President of the Belgian Competition Council confirms refusal by the Competition Auditor to adopt interim measures following alleged abuse of dominance by 10 pharmaceutical companies concerning pharmaceuticals parallel imports (Bofar)

2559

Introduction On 2 April 2009, the President of the Belgian Competition Council rejected the appeal by Bofar NV ("Bofar") against the decision of the Competition Auditor, which rejected Bofar’s request for interim measures following an alleged abuse of dominance by 10 pharmaceutical companies. (...)

Cédric Kaczmarek, Jacques Derenne The Belgium Court of Commerce of Brugge rules that the implementation of a State aid measure must be postponed until the EC Commission has finished its investigations (Oostende fish market - AGVO)

946

Factual Background The municipality of Oostende has granted several benefits to the fish market of Oostende. This includes the grant of start-up capital by the Autonoom Gemeentelijke Vismijn Oostende (“AGVO”) ; AGVO then subsequently granted financial assistance to EVO and PO. In addition, the (...)

Cédric Kaczmarek, Jacques Derenne The Belgian Constitutional Court finds there was no disguised State aid regarding the underevaluation of costs for operators of nuclear reactors in comparison to the costs borne by other operators (Union professionnelle belge des médecins spécialistes en radiothérapie-oncologie)

1807

Factual background L’Agence fédérale de controle nucléaire (the Federal Agency of nuclear control) is a public organisation with legal personality in relation to protection of the population and environment against the dangers of ionizing rays. The Agency is also responsible for providing the (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State orders stay in proceedings regarding the recovery of unlawful aid in the CELF case and refer to the ECJ the question of the extent of the national courts’ obligation in such "exceptional circumstances" (CELF II)

1403

Factual background CELF is a cooperative society in public limited company form and operates as an export agent. It aims to process orders from abroad and from the French overseas territories and departments for books, brochures and any communication media and, more generally, to perform (...)

Cédric Kaczmarek, Jacques Derenne The Belgian Civil Supreme Court applies the ruling of the ECJ in the Van Calster case and holds that the tax on slaughterhouses does not constitutes unlawful State aid as it is part of an aid scheme declared compatible (Slachthuis Swaegers)

1765

Factual Background Under the Belgian Animal Health Act 1987 (the “1987 Act”), compulsory charges were levied on slaughterhouses. These charges were subsequently used to finance animal welfare measures that improve the hygiene, health and quality of life of animals. This scheme had, however, (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State deals with alleged State aid claimed by an interprofessional organisation requesting the annulment of a ministerial decision refusing the notification of a provision instituting compulsory contribution (Comité National des Interprofessions des Vins à Appelations)

1259

Factual Background Twelve interprofessional organisations lodged a series of actions in annulment against a ministerial decision before the administrative jurisdictions, rejecting their demand for notification to the European Commission of a provision of the French rural code (Code rural) (...)

Cédric Kaczmarek, Jacques Derenne, Mariëtte Swart A Belgian Court makes preliminary reference to the ECJ regarding compatibility of Belgian procedural rules with EC regulation 1/2003 (VEBIC)

2007

Introduction On 30 September 2008, the Brussels Court of Appeal made a preliminary reference to the European Court of Justice (“ECJ”) relating to the compatibility of the Belgian procedural rules governing appeal cases with EC Regulation (EC) n° 1/2003 on the implementation of the rules on (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative court of Bordeaux rejects the State aid law pleas invoked by an unsuccessful bidder in a public tender won by a regional public body, ruling that Art. 87 EC is not directly effective (Merceron)

2750

Factual Background This case is an appeal lodged against a judgment at first instance in which the claimant saw its request dismissed. It claimed the annulment of a local authority (city) decision confirming a concession contract for the dredging of the port of a commune. The contract was (...)

Cédric Kaczmarek, Jacques Derenne The French Court of appeal rejects plea of alleged State aid measures from an unsuccessful bidder for a public service concession finding that the contract of public service could include clauses where compensation for the provision of the public service could be actualised or revised (Syndicat mixte de transports en commun de l’agglomération de Bayonne)

1822

Factual Background The syndicate seeks the annulment of the judgment of the administrative court of Pau (first instance) in which the applicant had obtained the annulment of a decision of the city of Bayonne granting a concession to an undertaking for the operation of public transport. The (...)

Cédric Kaczmarek, Jacques Derenne The French Civil Court of Appeal of Basse-Terre holds that third parties cannot request a national court to statute on the alleged incompatibility of a State aid measure but confirms national courts’ jurisdiction for claims for damages (Primistères Reynoird)

1877

Factual Background The society Primistères Reynoird imports goods from the continental part of France and other Member States of the European Union to Guyana and paid the levies in relation to the dock dues and an additional tax for the period between 1 October 1991 and 31 December 1992. In (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State finds that a parafiscal tax imposed in the sector of pork meat production should not have been notified as a State aid as no State resources were transfered (Coopérative Cooperl Hunaudaye and Federation Syndigel)

1746

Factual Background The appellant is a group of pork producers also active in the field of slaughtering, cutting and pork meat processing. The undertaking, supported by Syndigel, which is a syndicate of wholesalers, seeks the annulment of an administrative decision of the Ministers of economy (...)

Cédric Kaczmarek, Jacques Derenne The Belgian Council of State ruled that there was no need for the procuring entity of a public tender procedure to inquire about the legality of an underlying State aid received by one of the tenderers

4169

Factual Background This case concerns a public tender procedure in which VZW Merlijn Marketeer (“VZW”) was awarded the assignment to investigate the existing customer relations of the National Bank of Belgium (“Bank”). VWZ’s offer was the most economical, in that it was the lowest price of all the (...)

Cédric Kaczmarek, Jacques Derenne The French Court of appeal of Douai rejects the claim of a tax payer contesting a tax adjustment and the reintegration of the sums perceived in the context of the "Borotra plan", on the ground that there was no uncertainty concerning the repayment of the unlawful aid (Blanchisserie industrielle du marais)

1718

Factual Background The appellant seeks the annulment of the judgment of the administrative tribunal of Amiens dated 16 November 2006 in which the undertaking’s claim for repayment of additional taxes paid on societies and VAT was rejected. The appellant is active in the field of washing, (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative Court of Nancy annulls a judgement having declared admissible the order for repayment of the tax on advertisement expenses constituting unlawful State aid (Fagnières Distribution ; Pierrydis ; Chamdis ; Sodichamp ; Eperdis)

1646

Factual Background In this case, the Minister of Economy and Finances seeks the annulment of the administrative tribunal of first instance decision allowing the defendants restitution of the payment of taxes on advertising expenses paid for the year 2002. Between the judgment of the first (...)

Cédric Kaczmarek, Jacques Derenne The Belgian Constitutional Court dismiss as a State aid claim by economic operators seeking the annulment of a law imposing reusable packages more heavily than "one way" packages on the grounds that the Commission has not assessed the compatibility of the measure yet

1626

Factual background The Fédération royale de l’industrie des Eaux et boissons rafraichissantes (the “Federation”) sought the annulment of a law of March 2007. The Federation alleged that the law constituted State aid, even if the measure pursues the legitimate objective of protection of (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State judges that the variations in the contribution paid by users of a public service does not constitute a modification of a State aid scheme approved by the Commission (Federation nationale)

1741

Factual Background The appellant seeks the annulment of a decree relating to the calculation and the rate of a tax on slaughtering. The tax is instituted in application of a provision of the General Tax code (Article 302 bis ZD) is applied to slaughterhouse and is designed to finance the (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative appeal court of Marseille dismisses the appeal of tax payers claiming the refund of the of the tax on meat purchases judging an absence of hypothecation of the levy to aid measure (Tax on meat purchases)

1162

Factual Background The appellants seek the annulment of the administrative tribunal of Nice decision rejecting its demand for tax paid on meat purchases. The tribunal had judged that considering that the tax had been integrated in the general budget of the State, it was not obliged to rule on (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative appeal court of Marseille dismisses the appeal of tax payers claiming the refund of the of the tax on meat purchases judging an absence of hypothecation of the levy to aid measure (Tax on meat purchases)

1067

Factual Background The appellants seek the annulment of the judgement of the tribunal of first instance in which the tribunal rejected the repayment of taxes paid on meat purchases for the period 2001 to 2003 and 2001 to 2002. Summary of the Court’s findings The court adopts the same (...)

Cédric Kaczmarek, Jacques Derenne The Belgian Civil Supreme Court found that alterations to an existing State aid scheme have to amount to a modification of the system itself to constitute a new aid and for the scheme to be notifiable to the EC Commission (Belgacom)

976

Factual background In the decision of the Court of Appeal of Brussels of 16 March 2005, it was held that the Belgian State was not wrong to allow Belgacom, the incumbent Belgian telecommunication company to benefit from a tax exemption pursuant to a provision in a law of 1930 and included in (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative appeal court of Paris dismisses the appeal of tax payers claiming the refund of the of the tax on meat purchases judging an absence of hypothecation of the levy to aid measure (Tax on meat purchases)

1434

Factual Background The appellants seek the annulment of an order of the tribunal of first instance in which the tribunal rejected the repayment of taxes paid on meat purchases, instituted by Article 302 bis ZD of the general tax code, for which it was subject for the period 2001 to 2003 for an (...)

Cédric Kaczmarek, Jacques Derenne A French Administrative Court of Appeal rules that a claim calling into question the validity of a decision of the Commission not to raise objection against alleged State aid measures raised serious difficulties requiring a preliminary ruling from the ECJ (Régie Networks)

1771

Factual Background Régie Networks, an undertaking selling advertising space for the NRJ Group’s local radio stations, paid EUR 152 524 by way of parafiscal charge levied on advertisements broadcast on radio and television in 2001. It claimed reimbursement of that sum from the local tax (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative appeal court of Versailles rejects the arguments of a tax payer resisting the payment of a tax on certain advertising expenses on the ground that the levy was not hypothecated to any aid measures (Daimler Chrysler)

2037

Factual Background The appellant seeks the annulment of a judgment of the administrative tribunal of Versailles of 14 March 2006 in favour of the society SA Daimler Chrysler France, which claimed the reimbursement of tax paid in 2002 on certain advertising expenses. Before the tribunal of (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative appeal court of Lyon rules that trade chambers are not undertakings and rejects the claim of a claimant alleging that a tax for the expenses of these chambers amounts to unlawful State aid (Bellerivedis)

1756

Factual Background The society seeks the annulment the administrative tribunal of Clermont-Ferrand judgment rejecting its claims for reimbursement of a tax on the expenses of the trade chambers (from 1991 to 2002). The disputed tax is instituted by a provision of the general tax code and is (...)

Cédric Kaczmarek, Jacques Derenne The French Supreme court rules that national courts have an obligation to take all the necessary measures when national procedural rules are not sufficiently favorable for a claimant wishing to demonstrate the existence of overcompensation for public service obligations (Laboratoires Boiron)

1852

Factual Background The company Laboratoires Boiron appeals the judgment of the Court of appeal of Lyon in litigation concerning a provision of the French Code de la santé publique (Public Health Code). The appellants which is a pharmaceutical laboratory specialising in homeopathic medicines (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative appeal court of Douai rejects the claim of individuals based solely on Art. 87 EC judging that the provision has no direct effect (Direction de contrôle fiscal Nord)

1160

Factual Background The claimants contested the taxation of an indemnity paid to public servants having changed their regime of mutual insurance. This sum was taxed under Article 160-0 A of the General Tax Code. The claimants argued that the tax led to an infringement of article 3 g) EC and (...)

Cédric Kaczmarek, Jacques Derenne The French Civil Supreme Court applies the ECJ Boiron State aid case law on burden of proof and annuls the judgment of the Versailles Court of Appeal dismissing the application by a pharmaceutical producer (Glaxosmithkline)

1765

Factual Background This case is one in a series of cases against pharmaceutical producers and wholesale distributors concerning a provision of the French Code de la santé publique (Public Health Code). The relevant provision obliges pharmaceutical wholesalers to stock enough medical products to (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State upholds the judgment of the Court of Appeal of Douai on the existence of an alleged unlawful State aid concerning a tax perceived on publicity expenses and necessarily allocated for the financing of support measures to the press sector (SA Damart Serviposte)

1854

Factual Background SA Damart is an undertaking which sells advertising spaces inside free newspapers. The claimant requested the recovery of a tax imposed on certain commercial expenses as set by Article 302 bis of the Tax code. The Minister of Economy and Finances lodged an appeal before the (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative appeal court of Nantes dismisses the appeal of a tax payer resisting the payment of a tax on certain advertising expenses on the ground that the levy was not hypothecated to any State aid measures (Tax on advertising expenses)

2212

Factual Background The Minister of Economy and Finance seeks the annulment of the judgment of the administrative tribunal of Caen allowing the request of wholesalers claiming restitution for a tax paid on expenses for advertisement. The tax is set by Article 302 bis MA of the general code on (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State upholds the judgment of the Court of Appeal of Douai on the existence of an alleged unlawful State aid concerning a tax perceived on publicity expenses allocated for the financing of support measures to the press sector (ATAC)

1356

Factual Background Atac is an undertaking selling advertising spaces inside free newspapers. The claimant requested the recovery of a tax imposed on certain commercial expenses as set out by Article 302 bis of the Tax code. At first instance, the administrative tribunal of Lille held that the (...)

Cédric Kaczmarek, Jacques Derenne The French Administrative appeal court of Marseilles dismisses the appeal of a tax payer claiming the refund of a judging that the levy was not hypothecated to any aid measures (Tax on meat purchases)

1705

Factual Background The claimants seek the annulment of judgments by the administrative tribunal of Nice rejecting their claim for a refund of the tax on meat purchase, instituted by Article 302 ZD of the general tax code. The tax was initially designed to finance the public service of (...)

Cédric Kaczmarek, Jacques Derenne The French Civil court of Appeal of Paris applies an ECJ ruling in order to dismiss the application by a party seeking the restitution of a tax perceived to be in violation of State aid rules (Toys’R’US)

1802

Factual Background The appellant sought the restitution of a tax for the support of the trade and craft industry ("TACA") paid between 2003 and 2005. Toys’R’US brought a claim before the tribunal for social security of Evry, which dismissed the demand. The TACA is a progressive tax borne (...)

Cédric Kaczmarek, Jacques Derenne The French Civil Supreme court applies the ECJ Casino caselaw on State aid to dismiss the action of wolesalers claiming the unlawfulness of the tax to support the trade and craft sectors (Galerie de Lisieux)

1638

Factual Background The appellant seeks the annulment of the case of the court of appeal of Caen in which the court had rejected its claim for the grant of a refund in relation to a tax for the support of the trade and craft industry ("TACA") paid between 2003 and 2005. The TACA is a (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State finds that a parafiscal tax imposed in the field of producers of foie gras should not have been notified as State aid as no State resources were involved (Confédération paysanne)

1838

Factual Background The appellant seeks the annulment of the extension of an interprofessional agreement concluded in the legal framework of the field of foie gras. The decree which is disputed here extended the scope of a provision of the rural Code on the implementation of actions of (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State applies the ECJ State aid Casino case law to dismiss the action of wolesalers claiming the unlawfulness of the tax to support the trade and craft sectors (TACA)

1951

Factual Background A federation of wholesalers, supported by undertakings active in the sector, seeks the annulment (excès de pouvoir) of a decree modifying the implementation of a tax to support the trade and craft sectors (TACA). The TACA is a progressive tax borne directly by retail stores (...)

Cédric Kaczmarek, Jacques Derenne The French Court of Appeal dismisses a claim by a pharmaceutical producer that a tax exemption granted to wholesale distributors is State aid, finding that it failed to show the existence of an advantage arising from the exemption (Laboratoires Bristol Myers Squibb)

1927

Factual Background This case is one of a series of cases against pharmaceutical producers and wholesale distributors concerning a provision of the French Code de la santé publique (Public Health Code). This provision obliges pharmaceutical wholesaler to keep a permanent stock of medicinal (...)

Cédric Kaczmarek, Jacques Derenne A French Court of Appeal applies the "Casino" case of the ECJ to dismiss the action of wolesalers claiming the unlawfulness of the tax to support the trade and craft sectors (Agence Organic de recouvrement)

2186

Factual Background The appellants are exploiting several retail premises and were therefore subject to the tax on the support of the trade and craft industry ("TACA"). The TACA is a progressive tax borne directly by retail stores in France which have a sales area exceeding 400 m2 and an annual (...)

Cédric Kaczmarek, Jacques Derenne The Belgian Civil Supreme Court holds that an alteration to an aid system, which was held to be incompatible with the common market, is to be considered as a new aid and be notified pursuant to Art. 88 EC (Health and Animal Protection Funds)

1821

Factual background The defendant is an undertaking active in the sector of production of food for cattle. It paid contributions to the Health and Animal Protection Funds pursuant to a provision of national law of December 1987 and implementing acts (Royal-Decree). The provision had not been (...)

Cédric Kaczmarek, Jacques Derenne The Belgian Court of arbitration dismisses a claim for the annulment of a national law granting a tax exemption regime to the telecommunication incumbent making a confusion between the competences of the EC Commission and national courts (Belgacom)

1848

Factual background The tribunal of Gand refered a question for preliminary ruling to the Arbitration court relating to the validity of a provision of the Belgian fiscal code granting a housing tax exemption for property. Belgacom contested the payment of the taxes after it lost the benefit of (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State refers to the ECJ for preliminary ruling on the extent of the recovery obligation of an unlawful aid later declared compatible by the Commission (CELF I)

2127

Factual background CELF is a cooperative society in public limited company form and carries on the activity of export agent. Its aims are to process directly orders for abroad and the French overseas territories and departments for books, brochures and any communication media and, more (...)

Cédric Kaczmarek, Jacques Derenne The French Civil Supreme Court rejects the arguments based on the unlawfulness of the Aubry Law on the reduction of the working time on the basis of State Aid reasoning, judging that the measure is of general application (Aides Aubry)

1810

Factual Background The appellant is the legal representative for a society and seeks the annulment of the judgment of the court of appeal of Rennes. On 31 December 1999, the society Tricotages de l’AA concluded a collective agreement for the reduction of working time pursuant to the law of 13 (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State upholds the annulment of a decision by the Commercial Court of Strasbourg finding that the support measures granted to a lowcost airplane company constituted unlawful State aid in application of the private investor test (Ryanair)

1783

Factual Background The claimant, a low cost airline established in Ireland, sought the annulment of the deliberation of the chamber of commerce of Strasbourg and the decisions of its president to sign, in execution of this deliberation, two agreements (principal agreement and supplemental (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State dismisses syndicate’s claim without considering State aid issues (Syndicat national de l’industrie des viandes)

1790

Brief description of the facts and legal issues Professional associations for the agricultural sector filed a claim, in summary proceedings, for the suspension ("référé-suspension") of a ministerial order ("arrêté") setting out different methods for implementing the tax. They argued, inter alia, (...)

Cédric Kaczmarek, Jacques Derenne The French Council of State rejects a plea alleging presence of State aid elements in a decree creating a special tax on basic oils (Union des industries chimiques)

1528

Brief description of the facts and legal issues The claimant requested that the Conseil d’Etat annul a decree ("décret") relating to the creation of a special tax on basic oils in favour of the Agency for the Environment and the Management of Energy ("Agence de l’environnement et de la maîtrise (...)

20626 Revue

Cédric Kaczmarek, Jacques Derenne Notion de ressources d’Etat : La Cour de justice juge que les cotisations volontaires obligatoires ne constituent pas une aide d’État (Doux Elevage SNC et Coopérative agricole UKL-ARREE)

176

L’arrêt rendu par la Cour dans cette affaire met fin à un long débat qui opposait depuis plusieurs années les autorités françaises à la Commission, au niveau européen, et, en France, la Cour des comptes au Conseil d’État, au niveau national, à propos de la qualification d’aide d’État des “contributions (...)

Cédric Kaczmarek, Jacques Derenne SIEG : Le Tribunal de l’UE annule une décision de la Commission de ne pas soulever d’objection en jugeant que celle-ci aurait dû constater la présence de difficultés sérieuses dans le cadre de l’examen du régime de financement des hôpitaux publics bruxellois (Coordination bruxelloise d’institutions sociales et de santé (CBI))

115

Trib. UE, 7 novembre 2012, Coordination bruxelloise d’institutions sociales et de santé (CBI) c/ Commission, aff.T-137/10 L’affaire des hôpitaux publics bruxellois était déjà promise à devenir un véritable cas d’école. Après les soubresauts dus aux questions de recevabilité suite au retrait d’une première (...)

Cédric Kaczmarek Critère de ressources d’Etat : Le Tribunal de l’UE confirme que des mesures financées à la fois par des contributions de l’État et par des contributions volontaires de professionnels d’un secteur constituent des ressources d’État (France, Fédération de l’organisation économique fruits et légumes (Fedecom), Producteurs de légumes de France)

71

Trib. UE, 27 septembre 2012, France c/Commission, aff.T-139/09, ainsi que Trib. UE, 27 septembre 2012, Fédération de l’organisation économique fruits et légumes (Fedecom) c/ Commission,aff.T-243/09 et Producteurs de légumes de France c/ Commission,aff.T-328/09 Entre 1992 et 2002, la France a versé (...)

Cédric Kaczmarek, Jacques Derenne SIEG : La Commission européenne publie les textes qui constituent le paquet “post-Altmark” pour l’évaluation des compensations de service public

338

Décision 2012/21/UE de la Commission du 20 décembre 2011 relative à l’application de l’article 106, paragraphe 2, du traité sur le fonctionnement de l’Union européenne aux aides d’État sous forme de compensations de service public octroyées à certaines entreprises chargées de la gestion de services (...)

Cédric Kaczmarek, Jacques Derenne Critère de l’investisseur privé : Le Tribunal de l’UE annule une décision de la Commission déclarant que la vente, par une commune suédoise, d’un terrain à une coopérative constituait une aide d’État au motif qu’elle a commis une erreur d’appréciation en ne prenant pas en compte l’ensemble des circonstances particulières de l’espèce afin de déterminer le coût d’acquisition du terrain (Konsum Nord)

332

Trib. UE, 13 décembre 2011, Konsum Nord c/ Commission, aff. T-244/08 On peut parfois s’étonner de la manière dont les règles relatives aux aides d’État trouvent à s’appliquer dans des situations concrètes, afin de solutionner des problèmes de nature quasi-quotidienne. C’est du moins ce qu’illustre cette (...)

Cédric Kaczmarek, Jacques Derenne Récupération - Garantie : La Cour de Justice considère que, afin d’assurer la récupération d’une aide illégale, le juge national peut annuler une garantie étatique notamment lorsque, en l’absence de mesures procédurales moins contraignantes, cette annulation est de nature à entraîner ou à faciliter le rétablissement de la situation concurrentielle antérieure à l’octroi de cette garantie (Residex Capital IV)

328

CJUE, 8 décembre 2011, Residex Capital IV, aff. C-275/10 La question préjudicielle posée par la Hoge Raad der Nederlanden, la Cour de Cassation des Pays-Bas, est l’occasion pour la Cour de rappeler les principes fondamentaux du rôle du juge en matière de récupération des aides illégales, au sens de (...)

Cédric Kaczmarek, Jacques Derenne SIEG : La Commission européenne publie les projets de textes qui constitueront le futur paquet « post-Altmark » pour l’évaluation des compensations de service public

572

Projet de communication de la Commission relative à l’application des règles de l’Union européenne en matière d’aides d’État aux compensations octroyées pour la prestation de service d’intérêt économique général Projet d’encadrement de l’UE applicable aux aides d’État sous forme de compensations de service (...)

Cédric Kaczmarek Notion d’avantage sélectif : Le Tribunal de l’UE juge que la Commission n’a pas commis d’erreur en retenant comme cadre de référence celui de l’impôt normal pour la détermination de l’avantage d’un régime fiscal spécial (BNP Paribas et BNL)

1290

Trib. UE, 1er juillet 2010, BNP Paribas et BNL c/ Commission, aff. T-335/08 À l’origine de cette affaire se trouve un dispositif fiscal assez complexe prévu par la loi italienne visant à réorganiser le secteur public bancaire italien. Il s’agit d’un régime spécial prévoyant la réévaluation et le (...)

Cédric Kaczmarek Art. 106.2 TFUE - Audiovisuel public - Compensations : Le Tribunal de l’UE rejette le recours de chaînes de télévision privées françaises contestant une décision de la Commission déclarant compatible, en vertu de l’article 106.2 TFUE, un projet de dotation en capital en faveur des chaînes de télévision publiques compensant les pertes commerciales liées à la disparition de la publicité sur les chaînes publiques françaises (M6 et TF1)

2299

Trib. UE, 1er juillet 2010, M6 et TF1 c/ Commission, aff. jtes T-573/08 et T-568/08 Les mesures de financement du service public de la radiodiffusion mettent souvent en cause l’application des règles relatives aux aides d’État et en particulier les principes sous-tendant le financement des SIEG. (...)

Cédric Kaczmarek Aides à la restructuration : La Commission européenne approuve une série d’aides à la restructuration d’une banque suédoise aux motifs que les mesures d’accompagnement consistaient en la vente de l’institution à un tiers privé opérée selon une procédure transparente et non discriminatoire (Carnegie)

990

Comm. eur., déc. C(2010) 3124 du 12 mai 2010, Suède - Aide à la restructuration en faveur de la banque Carnegie, aff. NN 18/2010 Cette décision, dont le texte non confidentiel vient d’être publié sur le site de la DG Concurrence, illustre l’approche spécifique, dans le cadre de la crise bancaire d’une (...)

Cédric Kaczmarek, Jacques Derenne Aides aux entreprises en difficulté : La Commission européenne prolonge la validité des lignes directrices en matière de d’aides au sauvetage et à la restructuration d’entreprises en difficulté

3008

Comm. CE, 2 juillet 2009, Prolongation des Lignes directrices communautaires concernant les aides d’État au sauvetage et à la restructuration d’entreprises en difficulté, (JOUE C 244 du 1 octobre 2004, p. 2) Les lignes directrices communautaires de 2004 concernant les aides d’État au sauvetage et à (...)

Cédric Kaczmarek, Jacques Derenne Réductions fiscales : La Commission européenne précise les conditions dans lesquelles les sociétés gestionnaires de navire peuvent bénéficier de réductions fiscales

1998

Comm. CE, Communication établissant des orientations en matière d’aide d’État aux sociétés gestionnaires de navires, JOUE n° C. 132 du 11 juin 2009, p. 6 Dans la continuité de ses orientations de janvier 2004 (Orientations communautaires sur les aides d’État au transport maritime, JOUE du 17 janvier (...)

Cédric Kaczmarek, Jacques Derenne Notion d’avantage : La CJCE confirme l’approche du TPICE en jugeant que la Commission n’a pas suffisamment motivé l’existence d’une affectation du commerce et d’une distorsion de concurrence résultant de l’avantage conféré par une aide à l’exportation (Wam)

2935

CJCE, 30 avril 2009, Commission c/ Italie et Wam, aff. C-494/06 P Une entreprise italienne, Wam SpA, avait bénéficié de deux mesures d’aide sous forme de prêts à taux réduit en vue de la mise en œuvre de programmes de pénétration commerciale dans plusieurs pays d’Extrême-Orient. I. Décision de la (...)

Cédric Kaczmarek, Jacques Derenne Aides au secteur portuaire : La Commission européenne ouvre la procédure formelle d’examen en faveur du secteur portuaire envisagées par la France (Ports français)

2284

Comm. CE, 8 avril 2009, France - Mesures fiscales en faveur du secteur portuaire. aff. C 13/2009 (ex N 614/08), ouverture de la procédure formelle, JOUE n° C.122 du 30 mai 2009, p. 16 La Commission a ouvert la procédure formelle d’examen concernant les mesures fiscales en faveur du secteur (...)

Cédric Kaczmarek, Jacques Derenne Aides à l’emploi-Aides à finalité régionale : La CJCE précise les modalités de calcul applicables en matière d’aide d’État à la création d’emploi (Lodato Gennaro/INPS)

2154

CJCE, 2 avril 2009, Lodato Gennaro & C. SpA c/ INPS, aff. C-415/07 La Cour précise la méthode de calcul applicable en matière d’aides d’État à la création d’emploi, telles que détaillées dans les lignes directrices concernant les aides à l’emploi et les lignes directrices concernant les aides d’État (...)

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