… The second part, alleging the absence of
selectivity
of the tax
advantages
obtained by the applicant for investments for the
protection
of the
environment
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 …
… to the
protection
of the
environment
and the specific part that the
protection
of the
environment
represented in the overall amount of each of those investments.
121 However, as the Commission rightly observes, the Federal Republic of Germany did not, in the course of the administrative proceedings, argue that the coexistence of the scheme established by Paragraph 3 of the ZRFG and that established by Article 7(d) of the EStG was such as to eliminate the
selectivity
of a part of the disputed
advantages
…
… out in Article 4(c) CS, insofar as it allegedly has the aim of
protecting
the
environment
. …