search

… Third, it must confer a on the beneficiary. …

… on national producers of green electricity. …

… The of the 80 As regards the condition relating to the grant of a , it follows from the settled case-law of the Court that the assessment of that condition requires a determination as to whether, under a particular legal regime, a national measure is such as to favour ‘certain undertakings or the production of certain goods’ over others which, in the light of the objective pursued by that regime, are in a comparable factual and legal situation and which are …

… Third, it must confer a on the beneficiary. …

… of the within it. - The proportionality of limiting PHV service licences to one thirtieth of taxi service licences 94 As the Advocate General pointed out in points 80 and 81 of his Opinion, the proceedings before the Court have revealed no evidence that the measure limiting PHV licences to one thirtieth of taxi licences is capable of guaranteeing the achievement of the objectives of sound management of transport, traffic and public space and of of the . 95 In that …

… of its , or that it does not go beyond what is necessary in order to attain those objectives. …

… In the present case, the restriction of the right to property follows from the Birds Directive and pursues an objective in the general interest, namely the interest in the . Furthermore, no compensation is provided for in that directive. …

… Third, it must confer a on the recipient. Fourth, it must distort, or threaten to distort, competition. (20) In addition, the concept of ‘State aid’ is an objective legal concept. The Court has consistently held that Article 107(1) TFEU does not distinguish between measures of State intervention by reference to their causes or their aims but defines them according to their effects. (21) 38. …

… Third, it must confer a on the recipient. Fourth, it must distort or threaten to distort competition (judgment of 21 December 2016, Commission v World Duty Free Group and Others, C-20/15 P and C-21/15 P, EU:C:2016:981, paragraph 53). …

… It states that, since 2005, it has conducted annual ‘litter collection’ events, aimed at the Danish by retrieving littered waste and that, since 2008, it has focused on the retrieval and collection of empty cans and has collected more than 1.6 million of these. …

… It noted that the interpretation given by the competent German regional authorities constituted an appropriate reconciliation of the objective of the pursued by Directive 94/62 and the free movement of goods (paragraph 68 of the contested decision). 27 The Commission concluded that the competent German regional authorities were therefore faced, in the normal exercise of their police power, with serious and reasonable doubts concerning the scope and the meaning of the obligation …

… At first sight, then, this would appear to be a . (104) 165. …

… What is more, the purely national nature of the Italian scheme to support the production of RES-E does not prevent that mechanism from being able to help safeguard the general interests of preserving the and the health and life of humans, animals and plants. 84. …

… Any endorsement of the support scheme by Directive 2009/28 serves to promote the of the and of the health of humans, animals and plants. In so far as it complies with the requirements of that directive, therefore, the aid may be regarded as being compatible with Article 107(3) TFEU. 177. …

… , to the exclusive benefit of certain undertakings or certain sectors of activity. …

… The aid consists in an exemption from energy tax, and such taxes are not only meant to raise financing for the authorities, but also to reduce the consumption of energy and thereby the . The 2001 Environmental aid guidelines contain rules for exemptions from environmental taxes. …

… the ] can constitute operating aid which may be authorised on the following conditions: 1. …

… The fourth condition: the existence of a 79. According to the case-law of the Court, advantages resulting from a general measure applicable without distinction to all economic operators do not constitute State aid within the meaning of Article 107 TFEU. (39) Therefore, in order to classify a tax as conferring a , a three-step test must be carried out. …

… The basic foundation of this Law is Article 45 of the Constitution, a provision in which the of our becomes one of the guiding principles of social and economic policies. …

… must be assessed in relation to the reference group. …

… The was necessarily , since the non-payment of corporation tax on part of the accounting provisions constituted a derogation from the normal rules of taxation which apply to such operations and, in the present case, that derogation applied to a single undertaking, EDF.’ K. …

… The is , since the non-payment of corporation tax on some of the accounting provisions constitutes an exception to the tax treatment normally applicable to such an operation and, in the present case, this exception was applied only to EDF.’ 65 After concluding that State resources had been used (recitals 194 and 195 of the contested decision), that competition had been distorted and that trade between Member States had been affected (recitals 196 to 206 of the contested decision …

… the and limiting costs, providing consumers with a high-quality supply wherever they are located, helping with employment and economic activity, services offering solidarity with the least well off and regional planning - are set out under Title I of the contract, which is headed ‘Reaffirming the fundamental remits of the public undertaking’. …

… I have in mind, in particular, objectives such as the need to maintain employment, to the and to ensure regional development or the equal treatment of taxpayers. 186. Secondly, and even more importantly, any tax scheme that has been found to afford a (a priori) to certain undertakings erodes the tax base. That is because a fiscal alleviates the tax burden weighing on certain undertakings. 187. …

… Against that benchmark, the Commission had concluded that a had been conferred on a particular category of undertakings. …

… Second, that must be . Third, there must be an intervention by the State or through State resources. Fourth, the intervention must be liable to affect trade between the Member States. 90. In the context of taxation, the question of what constitutes a is arguably the most contentious one. 91. …

… out in Article 4(c) CS, insofar as it allegedly has the aim of the . …

… the of the , overlaps, in essence, with one of the complaints relied on in support of the eighth plea. …

… The second part, alleging the absence of of the tax obtained by the applicant for investments for the of the which, until 31 December 1990, fell within the scope of both Paragraph 3 of the ZRFG and Article 7(d) of the EStG, and a failure to state reasons - The first complaint, alleging a failure to state reasons - The second complaint, alleging the absence of selectivity of a part of the disputed advantages The sixth plea, alleging an error of assessment …