CJEU – Recent Developments in Direct Taxation 2022
1. Aufl. 2024
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
1. Introduction
On 15 December 2021, the General Court (“the Court”) released the judgement on the case T 565/19 Oltchim v Commission (“the Case” or “T-565/19”). The Case is a State Aid case brought under Article 263 of the Treaty on the Functioning of the European Union (“TFEU”) by Oltchim SA, a petrochemical company. It concerns actions for partial annulment of Commission Decision (EU) 2019/1144 (“the contested decision”) implemented by Romania for Oltchim.
Being a State Aid case, it is important to mention the conditions that qualify measures of Member States as unlawful state aid. Article 107(1) of the TFEU provides that:
S. 226[…] any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favoring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market.
This means that a measure is considered State aid if: (i) an undertaking is the beneficiary of the measure, (ii) the measure provides the recipient with an advantage, (iii) the measure is imputed to the Member State or financed through State resources, (iv) the...