Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Information not available
Systematic classification scheme
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1.
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4 Internal policy of the European Union
4.09 State aid
4.09.01 Definition of aid
4.09.01.04 Selective nature of the measure
4.09.01.04.01 Selective nature of national tax measures |
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4 Internal policy of the European Union
4.09 State aid
4.09.01 Definition of aid
4.09.01.04 Selective nature of the measure
4.09.01.04.01 Selective nature of national tax measures |
|
|
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4 Internal policy of the European Union
4.09 State aid
4.09.01 Definition of aid
4.09.01.04 Selective nature of the measure
4.09.01.04.01 Selective nature of national tax measures |
|
|
|
4 Internal policy of the European Union
4.09 State aid
4.09.01 Definition of aid
4.09.01.04 Selective nature of the measure
4.09.01.04.01 Selective nature of national tax measures |
Citations of case-law or legislation
References in grounds of judgment
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EC Treaty (Amsterdam), Article 87
-P1 : paragraphs 26, 27, 45 - 48, 52, 61, 62, 91, 92, 99, 102
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EC Treaty (Amsterdam), Article 87
-P2 : paragraph 104
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EC Treaty (Amsterdam), Article 87
-P4L1 : paragraph 105
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EC Treaty (Amsterdam), Article 253
: paragraph 96
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General Court - Rules of Procedure (1991)
-A121 : paragraph 103
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Court of Justice - Judgment C -143/99
: paragraphs 47, 48, 62, 68
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Court of Justice - Judgment C -328/99
: paragraph 46
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General Court - Judgment T -308/00
: paragraph 49
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General Court - Opinion T -210/02
: paragraph 80
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General Court - Judgment T -210/02
: paragraphs 1, 25, 26, 52, 57, 60, 65, 66, 68, 80, 96
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Court of Justice - Judgment C -88/03
: paragraphs 47 - 49, 84
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Court of Justice - Judgment C -172/03
: paragraphs 47, 52
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Court of Justice - Judgment C -182/03
: paragraph 47
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Court of Justice - Judgment C -222/04
: paragraph 46
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Court of Justice - Judgment C -393/04
: paragraph 46
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Court of Justice - Judgment C -428/06
: paragraph 47
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Court of Justice - Judgment C -127/07
: paragraph 68
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Court of Justice - Judgment C -176/09
: paragraph 68
Operative part
Information not available
Opinion
Information not available
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Information not available
Date of the hearing
Information not available
Date of delivery
07/03/2012
References
Publication in the Official Journal
Application: OJ C 219 from 14.09.2002, p.23
Judgment: OJ C 118 from 21.04.2012, p.21
Name of the parties
British Aggregates v Commission
Notes on Academic Writings
- Gunn, Anna: Highlights & Insights on European Taxation 2012 nº 5 p.121-123 (EN)
- Stromsky, Bruno: Le tribunal de l'UE limite la marge de manoeuvre des États membres dans la détermination des éxonérations qui peuvent être apportées à une écotaxe, toutes ces éxonérations devant être pleinement justifiées au regard de l'objectif précis de cette taxe, Concurrences : revue des droits de la concurrence 2012 nº 2 p.124-126 (FR)
- Idot, Laurence: Ecotaxe et sélectivité de la mesure, Europe 2012 Mai Comm. nº 5 p.202 (FR)
- Martín Jiménez, Adolfo: Ayudas de estado de carácter tributario – Sentencia del TGUE (Sala Primera Ampliada) de 7 de marzo de 2012, British Aggregates Association, Asunto T-210/02 RENV, Revista española de Derecho Financiero 2012 nº 155 p.238-240 (ES)
- A., I.: European State Aid Law Quarterly 2013 p.384-390 (DE)
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Information not available
Subject-matter
Provisions of national law referred to
Information not available
Provisions of international law referred to
Information not available
Procedure and result
- Actions for annulment : application granted
- Judgment delivered after setting aside and referral back
Formation of the Court
première chambre élargie (Tribunal)
Judge-Rapporteur
Azizi
Advocate General
Information not available
Language(s) of the Case
Language(s) of the Opinion
Information not available