* Article published on State Aid Hub (click here), republished in e-Competitions with the courtesy of the author(s). The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no relationships with a party or related third party. Article will need e-Competitions Board approval before publication.
Another Measure that Cannot Be Justified by the Logic of the Tax System*
The granting of a tax exception is often found to constitute State aid. But the non-levying of a tax may also fall within the scope of Article 107(1). Competitors have more rights when the Commission does not open the formal investigation procedure.
On 25 November 2014, the Court of Justice, in case T-512/11, Ryanair v European Commission, annulled Commission Decision C(2011) 4932 final of 13 July 2011 (SA.29064) . This is an intriguing case. Ryanair succeeded in its application for annulment of that Commission decision because it had declared an Irish measure to be free of State aid.
Normally undertakings object to decisions that conclude that measures contain either compatible aid (when the
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