search

… ] should make a significant contribution to the ’, specifying that the exemptions do not, by their very nature, undermine the general objectives pursued. …

… 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. …

… criterion in the case of the exemption at issue. 54 In that regard, it is important to recall that, in order to constitute State aid within the meaning of Article 87(1) EC, a measure must, in particular, be capable of conferring a , to the exclusive benefit of certain undertakings or certain sectors of activity. …

… Where the procedure is resumed, it is, on the other hand, incumbent on those bodies, when assessing the applicants’ merits, to ensure that they do not grant the interested parties an undue . …

… The complaint was rejected on 30 September 2015. 27 In his application for interim measures, Mr Galocha had claimed, inter alia, that, if the disputed appointments were annulled and a new procedure organised, the agents who had been appointed would have the of the theoretical and practical knowledge acquired since their appointment in the course of their duties. …

… According to Mr Galocha, there is also ‘a potential risk’ that, in the new procedure, Fusion for Energy would give the agents in question preferential treatment, as it would be to Fusion for Energy to recruit a candidate who had already acquired experience in the post to be filled. 28 The application for interim measures was dismissed by an order of 1 October 2015, Galocha v Joint undertaking Fusion for Energy (F-117/15 R, EU:F:2015:114), and the costs were reserved. …

… The fourth condition: the existence of a 79. According to the case-law of the Court, 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. …

… Indeed, in that situation, the alleged is held by all electricity producers except those subject to taxes, which means that it is constituted by the reference framework itself. To put it another way, what is in such circumstance is not the , but rather the disadvantage.(52) 93. …

… In particular, the referring court asks about the of the tax provided for in Paragraph 6a of the GrEStG. 36. …

… However, that interpretation by the Commission would preclude the ability to rely on a legitimate objective, such as the of the , in the context of a general tax such as income tax, since a general tax is not closely structured around such an objective. …

… I find confirmation of that approach in the recent judgments in ANGED, in which the Court assessed comparability in the light of the of the and town and country planning, without classifying those objectives as ‘intrinsic’ to the tax system at issue. (102) 160. …

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

… The larger their sales area, the higher the attendance of the public, which results in greater adverse effects on the . …

… Provisional text JUDGMENT OF THE COURT (First Chamber) 26 April 2018 (*) (Reference for a preliminary ruling - Regional tax on large retail establishments - Freedom of establishment - of the and town and country planning - State aid - Selective measure) In Cases C-234/16 and C-235/16, REQUESTS for a preliminary ruling under Article 267 TFEU from the Tribunal Supremo (Supreme Court, Spain), made by decisions of 10 and 11 March 2016, received at the Court on 25 April 2016, in …

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

… The larger their sales area, the higher the attendance of the public, which results in adverse effects on the . …

… being given to the retail establishments concerned. …

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

… The larger the sales area, the higher the attendance of the public, which results in greater adverse effects on the . …

… Provisional text JUDGMENT OF THE COURT (First Chamber) 26 April 2018 (*) (Reference for a preliminary ruling - Regional tax on large retail establishments - Freedom of establishment - of the and town and country planning - State aid - Selective measure - Letter from the Commission stating that no further action will be taken on a complaint - Existing aid) In Case C-233/16, REQUEST for a preliminary ruling under Article 267 TFEU from the Tribunal Supremo (Supreme Court, Spain …

… 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. …

… It appears rather to be an ad hoc derogating tax exemption that provided an economic to EDF equal to the amount of tax not paid. …

… 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 …

… 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. …

… First, there must be an . 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. …

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

… of the , it shall submit appropriate proposals to the Council. …

… Findings of the Court 60 Contrary to the idea underlying the Italian Republic’s ninth ground of appeal, the appraisal of the condition relating to the of an does not require the undertakings, the type of undertaking or the productions which were actually disadvantaged by the national measure at issue to be identified. …

… The reasons given in the judgment under appeal contain no appraisal of the actual nature of the exemption at issue. 59 The Commission contests that ground of appeal. …