Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Appeal against the judgment of the General Court (Fourth Chamber, Extended Composition) of 21 March 2012, Ireland and Others v Commission (Joined Cases T50/06 RENV, T-56/06 RENV, T60/06 RENV, T-62/06 RENV and T-69/06 RENV) by which the General Court annulled Commission Decision 2006/323/EC of 7 December 2005 concerning the exemption from excise duty on mineral oils used as fuel for alumina production in Gardanne, in the Shannon region and in Sardinia respectively implemented by France, Ireland and Italy (OJ 2006 L 119, p. 12) – Errors of law – Lack of jurisdiction of the General Court – Breach of procedure adversely affecting the interests of the Commission – Function of the Court – Infringement of Articles 87, 88 EC and of the second paragraph of Article 61 of the Statute of the Court of Justice – Concept of State aid – Imputablity of contested exemptions to Member States or the Council – Relationship between tax harmonisation and State aid – Principle of legal certainty – Presumption of legality – Principle of good administration.

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EEC Treaty (Rome), Article 99 : paragraph 46
• EC Treaty (Amsterdam), Article 87 : paragraphs 30, 48, 51
• EC Treaty (Amsterdam), Article 87 -P1 : paragraphs 1, 29 - 32, 36, 41, 53
• EC Treaty (Amsterdam), Article 87 -P3 : paragraph 31
• EC Treaty (Amsterdam), Article 88 : paragraphs 30, 41, 47 - 49, 51
• EC Treaty (Amsterdam), Article 88 -P2 : paragraph 53
• EC Treaty (Amsterdam), Article 88 -P2L3 : paragraph 49
• EC Treaty (Amsterdam), Article 230 : paragraphs 43, 52
• EC Treaty (Amsterdam), Article 241 : paragraphs 43, 52
• TFEU - Protocol No 3 -A21 : paragraph 27
• TFEU - Protocol No 3 -A61L1 : paragraph 56
• TFEU, Article 263 : paragraph 28
• General Court - Rules of Procedure (1991) -A44 : paragraph 27
• Directive 92/81 : paragraphs 2, 46
• Directive 92/81 -A08P4 : paragraphs 3, 39, 47, 49
• Directive 92/81 -A08P5 : paragraphs 4, 39, 43, 52
• Directive 92/82 : paragraph 2
• Directive 92/82 -A06 : paragraph 5
• Decision 2001/224 : paragraphs 41, 43, 44
• Decision 2001/224 -C5 : paragraphs 41, 42, 51
• Directive 2003/96 : paragraph 2
• Directive 2003/96 -A02P4LB : paragraph 6
• Directive 2003/96 -A18P1 : paragraph 6
• Decision 2006/323 : paragraphs 1 - 57
• Court of Justice - Judgment C -367/95 : paragraph 28
• Court of Justice - Judgment C -265/97 : paragraph 28
• Court of Justice - Judgment C -110/02 : paragraph 48
• General Court - Judgment T -50/06 : paragraphs 1 - 57
• Court of Justice - Judgment C -89/08 : paragraphs 28, 52, 53
• Court of Justice - Judgment C -110/10 : paragraph 48

Operative part

• Annuls : General Court - Judgment T -50/06

Opinion

• EC Treaty (Amsterdam), Article 87 -P1 : points 8, 47, 52 - 64, 73 - 88
  
• EC Treaty (Amsterdam), Article 87 -P3 : point 80
  
• EC Treaty (Amsterdam), Article 88 : point 9
  
• TFEU - Protocol No 3 -A21 : point 48
  
• TFEU - Protocol No 3 -A61L1 : point 86
  
• General Court - Rules of Procedure (1991) -A44 : point 48
  
• Directive 92/81 : point 10
  
• Directive 92/81 -A08P4 : point 11
  
• Directive 92/81 -A08P5 : point 12
  
• Directive 92/82 : point 10
  
• Directive 92/82 -A06 : point 13
  
• Decision 2001/224 : point 5
  
• Decision 2001/224 -A01P1 : point 15
  
• Decision 2001/224 -PT5 : point 16
  
• Directive 2003/96 : point 10
  
• Directive 2003/96 -A02P4LB : point 14
  
• Directive 2003/96 -A18P1 : point 14
  
• Decision 2006/323 : points 1 - 88
  
• Court of Justice - Judgment C -367/95 : point 55
  
• General Court - Judgment T -351/02 : points 59, 61
  
• General Court - Judgment T -50/06 : points 1 - 88
  
• Court of Justice - Judgment C -89/08 : point 55
  
• Court of Justice - Judgment C -677/11 : points 53, 54
  

Dates

Date of the lodging of the application initiating proceedings

• 01/06/2012

Date of the Opinion

• 18/07/2013

Date of the hearing

Information not available

Date of delivery

10/12/2013

References

Publication in the Official Journal

Application: OJ C 235 from 04.08.2012, p.9

Judgment: OJ C 45 from 15.02.2014, p.9

Name of the parties

Commission v Ireland and Others

Notes on Academic Writings

1. Bouveresse, Aude: Jugement ultra petita du Tribunal, Europe 2014 Février Com. nº 2 p.61 (FR)
2. Egger, Alexander: EuGH: Rechtsmittel - Staatliche Beihilfen - Befreiung von der Verbrauchsteuer auf Mineralöle - Aufgabe des Gerichts - Vom Unionsrichter von Amts wegen geprüfter Klagegrund - Verhältnis zwischen Steuerharmonisierung und Kontrolle staatlicher Beihilfen - Jeweilige Befugnisse des Rates und der Kommission - Grundsatz der Rechtssicherheit - Vermutung der Rechtmäßigkeit der Rechtsakte der Union, Zeitschrift für Beihilfenrecht 2014 p.79 (DE)
3. Matei, Emanuela: Aplicabilitatea clauzei "standstill" prevăzute la art. 108 alin. (3) TFUE pe măsurile de scutire fiscală, Curierul Fiscal 2014 nº 1 p.20-23 (RO)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

• Competition
  
• - State aid
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Actions for annulment
  
• Judgment delivered after setting aside and referral back
  
• Appeals : application granted
  

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Jarašiūnas

Advocate General

Bot

Language(s) of the Case

• French, English, Italian
  

Language(s) of the Opinion

• French