– Aid scheme
20 September, 2021
20 September, 2021

Judgement of the Court of Justice (Fourth Chamber) of September 16, 2021 Commission v Belgium and Magnetrol International, in the Case C-337/19 P (ECLI:EU:C:2021:741). Concepts of “aid scheme”, “act”, “further implementing measures”, “General and abstract” definition of beneficiaries and “Systematic approach”. Fiscal autonomy of the Member States. The term “Act” in Article 1(d) of Regulation 2015/1589 includes a systematic contra legem application by the tax authorities of that Member State. To decide about the need or not of “further implementing measures” it must be determined whether the grant of individual aid is conditional on the adoption of such measures or whether, on the contrary, that grant may be made on the basis of that act alone. The contra legem practice of the tax authorities, in the case, to grant to the beneficiary the excess profit exemption was granted without there being any need to adopt further implementing measures. (JIRP)

CONTEXT: By its appeal, the European Commission asks the Court of Justice to set aside the judgment of the General Court of the European Union of […]
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20 September, 2021
20 September, 2021

Judgement of the Court of Justice (Fourth Chamber) of September 16, 2021 Commission v Belgium and Magnetrol International, in the Case C-337/19 P (ECLI:EU:C:2021:741). Concepts of “aid scheme”, “act”, “further implementing measures”, “General and abstract” definition of beneficiaries and “Systematic approach”. Fiscal autonomy of the Member States. The term “Act” in Article 1(d) of Regulation 2015/1589 includes a systematic contra legem application by the tax authorities of that Member State. To decide about the need or not of “further implementing measures” it must be determined whether the grant of individual aid is conditional on the adoption of such measures or whether, on the contrary, that grant may be made on the basis of that act alone. The contra legem practice of the tax authorities, in the case, to grant to the beneficiary the excess profit exemption was granted without there being any need to adopt further implementing measures. (JIRP)

CONTEXT: By its appeal, the European Commission asks the Court of Justice to set aside the judgment of the General Court of the European Union of […]
Do you like it?
Read more
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