The German Federal Fiscal Court holds that legitimate expectations do not provide a sufficient basis for annulling a decision by the EU Commission on recovery of State aid where the notification obligation has not been complied with and that "time barring" national rules are ineffective due to the primacy of EU law

Soltész, Ulrich; Werner, Philipp; Weiss, Harald

Article précédent The Finnish Administrative Court approves the applicant’s claim on alleged State aid and rules that the measures may not be put into effect before the EC Commission has made its final decision on compatibility (Mikkeli City Council) Article suivant An Italian Court holds that the decision of the EC Commission to open a formal investigation procedure on the same State aid measure at stake before national courts, is not per se sufficient to prove the fumus boni iuris to grant interim relief (AirOne)

30 Jan 2009

The German Federal Fiscal Court holds that legitimate expectations do not provide a sufficient basis for annulling a decision by the EU Commission on recovery of State aid where the notification obligation has not been complied with and that "time barring" national rules are ineffective due to the primacy of EU law

KEYWORDS

Reference

German Federal Fiscal Court, Case No. VII B 180/08, Judgement, 30 January 2009 (German)

The Federal Fiscal Court (Bundesfinanzhof) clarified that it was prevented from re-assessing the lawfulness of the Commission decision ordering recovery of aid, and in particular its finding that the relevant tax provisions involve State aid. It ruled that Germany’s obligation to recover unlawful State aid remains unaffected (i) by the alleged retroactive effect of aid recovery, (ii) by the expiry of the statutory limitation period in tax law, and (iii) by the alleged legitimate expectations of the aid beneficiary. Background & facts of the case The Applicant is engaged in greenhouse cultivation. The Defendant, the Main Customs Office (Hauptzollamt), granted the Applicant a tax refund for the years 2001 to 2004 under Section 25 (3a)1, No. 1.4 1993 German Mineral Oil Tax Act

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Auteurs

Ulrich Soltész
Gleiss Lutz (Brussels)

Belgique 17 contributions 1901 visites
Philipp Werner
Jones Day (Brussels)

Belgique 43 contributions 17916 visites
Harald Weiss
Gleiss Lutz (Brussels)

Belgique 14 contributions 431 visites

Citation

Ulrich Soltész, Philipp Werner, Harald Weiss, The German Federal Fiscal Court holds that legitimate expectations do not provide a sufficient basis for annulling a decision by the EU Commission on recovery of State aid where the notification obligation has not been complied with and that "time barring" national rules are ineffective due to the primacy of EU law, 30 janvier 2009, e-Competitions State aid & National enforcement, Art. N° 108696

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