Reports of Cases
2011 I-11113
Subject-matter
Appeal against the judgment of the Court of First Instance (Third Chamber, Extended Composition) of 18 December 2008 in Joined Cases T-211/04 and T-215/04 Government of Gibraltar v Commission by which the Tribunal annulled Commission Decision 2005/261/EC of 30 March 2004 on the aid scheme which the United Kingdom is planning to implement as regards the Government of Gibraltar Corporation Tax Reform (State aid C 66 /2002 ex (N 534/2002) – United Kingdom).
Systematic classification scheme
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
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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
4.09.04 Procedure for reviewing aid
4.09.04.00 General
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4 Internal policy of the European Union
4.09 State aid
4.09.03 Exceptions to the prohibition of aid
4.09.03.04 Commission discretion
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4 Internal policy of the European Union
4.09 State aid
4.09.03 Exceptions to the prohibition of aid
4.09.03.02 Aid that may be considered to be compatible with the internal market (Article 107(3) TFEU)
4.09.03.02.00 General
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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
4.09.04 Procedure for reviewing aid
4.09.04.00 General
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1.01.02.05 Rights of the defence and procedural guarantees
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1 The legal order of the European Union
1.01 Sources of EU law
1.01.02 General principles of law
1.01.02.05 Rights of the defence and procedural guarantees
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4 Internal policy of the European Union
4.09 State aid
4.09.04 Procedure for reviewing aid
4.09.04.06 Formal investigation procedure
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Citations of case-law or legislation
References in grounds of judgment
-
EC Treaty (Amsterdam), Article 87
: paragraphs 66, 73
-
EC Treaty (Amsterdam), Article 87
-P1 : paragraphs 72, 75, 76, 83, 87, 103, 104, 108, 117, 136, 185
-
EC Treaty (Amsterdam), Article 88
-P2 : paragraphs 165, 180
-
TFEU - Protocol No 3
-A61L1 : paragraph 111
-
Court of Justice - Rules of Procedure (1991)
-A113 : paragraph 6
-
Secondary Legislation - Document published in the OJ C series- 31998Y1210(01)
: paragraphs 67, 128
-
Secondary Legislation - Document published in the OJ C series- 31998Y1210(01)
-PT9 : paragraph 131
-
Secondary Legislation - Document published in the OJ C series- 31998Y1210(01)
-PT13 : paragraph 130
-
Secondary Legislation - Document published in the OJ C series- 31998Y1210(01)
-PT16 : paragraph 131
-
Regulation 659/1999
-A06P1 : paragraph 172
-
Regulation 659/1999
-A06P2 : paragraph 178
-
Court of Justice - Judgment C -234/84
: paragraph 165
-
Court of Justice - Judgment C -40/85
: paragraph 165
-
Court of Justice - Judgment C -142/87
: paragraphs 165, 179
-
Court of Justice - Judgment C -301/87
: paragraphs 165, 179
-
Court of Justice - Judgment C -364/90
: paragraph 147
-
Court of Justice - Judgment C -387/92
: paragraph 72
-
Court of Justice - Judgment C -367/95
: paragraphs 148, 181
-
Court of Justice - Judgment C -288/96
: paragraphs 165, 179
-
Court of Justice - Judgment C -372/97
: paragraph 147
-
Court of Justice - Judgment C -156/98
: paragraph 73
-
Court of Justice - Order C -159/98
: paragraph 186
-
Court of Justice - Judgment C -143/99
: paragraphs 71, 75, 145
-
Court of Justice - Judgment C -182/99
: paragraph 69
-
Court of Justice - Judgment C -74/00
: paragraph 181
-
Court of Justice - Judgment C -159/01
: paragraph 146
-
General Court - Judgment T -207/01
: paragraph 6
-
Court of Justice - Judgment C -66/02
: paragraph 119
-
Court of Justice - Judgment C -88/03
: paragraphs 74, 90
-
General Court - Judgment T -211/04
: paragraph 99
-
Court of Justice - Judgment C -393/04
: paragraph 73
-
Court of Justice - Judgment C -49/05
: paragraph 168
-
Court of Justice - Judgment C -487/06
: paragraphs 75, 87, 145
-
Court of Justice - Judgment C -78/08
: paragraphs 71, 72
-
Court of Justice - Judgment C -279/08
: paragraph 87
-
Court of Justice - Judgment C -71/09
: paragraph 122
-
Court of Justice - Judgment C -465/09
: paragraph 128
-
Court of Justice - Judgment C -459/10
: paragraph 136
Operative part
Opinion
-
EC Treaty (Amsterdam), Article 5
: points 35, 37, 257
-
EC Treaty (Amsterdam), Article 86
-P1 : point 183
-
EC Treaty (Amsterdam), Article 87
: points 5, 25, 143, 156, 161, 196, 204, 220
-
EC Treaty (Amsterdam), Article 87
-P1 : points 2, 20, 62, 85, 112, 117, 120, 130, 138, 140, 141, 154, 155, 169, 171, 176, 180, 189, 202 - 204, 231, 234
-
EC Treaty (Amsterdam), Article 88
: point 161
-
EC Treaty (Amsterdam), Article 88
-P2 : points 8, 13
-
EC Treaty (Amsterdam), Article 88
-P3 : point 8
-
EC Treaty (Amsterdam), Article 225
: points 32, 98, 211
-
EC Treaty (Amsterdam), Article 226
: point 250
-
EC Treaty (Amsterdam), Article 228
: point 250
-
EC Treaty (Amsterdam), Article 299
-P4 : points 2, 25, 49, 60, 66, 75
-
EC Treaty (Amsterdam), Article 307
: points 35, 37, 257
-
Charter of Fundamental Rights of the EU (2007)
: point 247
-
Charter of Fundamental Rights of the EU (2007), Article 47
: point 249
-
TFEU - Protocol No 3
-A58L1 : points 32, 98, 251
-
TEU, Article 2
: point 134
-
Court of Justice - Rules of Procedure (1991)
-A78 : point 256
-
Court of Justice - Rules of Procedure (1991)
-A112P1LC : point 32
-
Court of Justice - Rules of Procedure (1991)
-A112P1L1LC : point 98
-
Court of Justice - Rules of Procedure (1991)
-A113P2 : point 79
-
Court of Justice - Rules of Procedure (1991)
-A115 : point 31
-
Decision 2005/261
: point 1
-
Court of Justice - Judgment C -14/59
: point 82
-
Court of Justice - Judgment C -70/72
: point 142
-
Court of Justice - Judgment C -173/73
: point 220
-
Court of Justice - Judgment C -108/81
: point 36
-
Court of Justice - Judgment C -270/83
: point 144
-
Court of Justice - Judgment C -222/84
: point 249
-
Court of Justice - Judgment C -222/86
: point 249
-
Court of Justice - Judgment C -286/90
: point 69
-
Court of Justice - Opinion C -72/91
: point 182
-
Court of Justice - Judgment C -72/91
: point 180
-
Court of Justice - Judgment C -158/91
: point 69
-
Court of Justice - Judgment C -327/91
: points 69, 161
-
Court of Justice - Judgment C -136/92
: point 79
-
Court of Justice - Judgment C -245/92
: point 30
-
Court of Justice - Judgment C -387/92
: point 155
-
Court of Justice - Judgment C -432/92
: point 69
-
General Court - Judgment T -67/94
: point 168
-
General Court - Judgment T -115/94
: point 69
-
Court of Justice - Judgment C -241/94
: point 140
-
Court of Justice - Judgment C -166/95
: point 36
-
Court of Justice - Judgment C -185/95
: points 249, 251
-
Court of Justice - Judgment C -390/95
: point 31
-
Court of Justice - Judgment C -162/96
: point 69
-
Court of Justice - Judgment C -288/96
: points 161, 200
-
Court of Justice - Opinion C -6/97
: point 185
-
Court of Justice - Opinion C -75/97
: point 185
-
Court of Justice - Judgment C -200/97
: point 161
-
General Court - Judgment T -204/97
: point 161
-
Court of Justice - Judgment C -256/97
: point 155
-
Court of Justice - Judgment C -351/98
: point 199
-
Court of Justice - Judgment C -352/98
: point 32
-
Court of Justice - Judgment C -397/98
: point 137
-
Court of Justice - Judgment C -13/99
: point 251
-
Court of Justice - Judgment C -143/99
: points 155, 156, 177
-
Court of Justice - Judgment C -194/99
: point 252
-
Court of Justice - Judgment C -238/99
: points 36, 252
-
Court of Justice - Judgment C -321/99
: point 33
-
Court of Justice - Judgment C -424/99
: point 249
-
Court of Justice - Judgment C -475/99
: point 39
-
Court of Justice - Judgment C -50/00
: point 249
-
Court of Justice - Judgment C -204/00
: point 98
-
General Court - Judgment T -220/00
: point 199
-
Court of Justice - Judgment C -409/00
: points 156, 180, 199
-
Court of Justice - Opinion C -30/01
: point 49
-
Court of Justice - Judgment C -76/01
: point 32
-
Court of Justice - Judgment C -91/01
: point 199
-
Court of Justice - Judgment C -159/01
: point 217
-
General Court - Judgment T -172/01
: point 43
-
General Court - Judgment T -176/01
: point 199
-
General Court - Judgment T -195/01
: point 8
-
General Court - Judgment T -198/01
: point 199
-
Court of Justice - Judgment C -304/01
: point 82
-
Court of Justice - Judgment C -467/01
: point 249
-
Court of Justice - Order C -488/01
: point 33
-
Court of Justice - Judgment C -66/02
: point 142
-
General Court - Judgment T -137/02
: point 199
-
Court of Justice - Judgment C -189/02
: point 199
-
Court of Justice - Judgment C -276/02
: point 155
-
Court of Justice - Judgment C -319/02
: point 137
-
Court of Justice - Opinion C -88/03
: point 57
-
Court of Justice - Judgment C -88/03
: points 47, 56 - 58, 69, 72, 87, 88, 92, 93, 100, 106, 156, 176
-
Court of Justice - Judgment C -110/03
: point 82
-
Court of Justice - Judgment C -136/03
: point 39
-
Court of Justice - Judgment C -172/03
: point 5
-
Court of Justice - Judgment C -182/03
: point 164
-
Court of Justice - Judgment C -210/03
: point 82
-
Court of Justice - Judgment C -240/03
: points 32, 33
-
General Court - Judgment T -315/03
: point 43
-
Court of Justice - Judgment C -446/03
: point 137
-
Court of Justice - Judgment C -551/03
: point 98
-
General Court - Order T -14/04
: point 43
-
General Court - Judgment T -123/04
: point 43
-
Court of Justice - Judgment C -145/04
: points 51, 52
-
Court of Justice - Judgment C -148/04
: point 142
-
Court of Justice - Judgment C -167/04
: point 211
-
Court of Justice - Judgment C -196/04
: point 137
-
General Court - Judgment T -211/04
: points 1, 47, 66, 67, 70, 71, 94, 95, 100, 101, 146, 147, 195, 196, 205, 206, 208, 210 - 214, 216, 218, 223, 227, 229, 234 - 236, 238
-
Court of Justice - Judgment C -222/04
: point 142
-
Court of Justice - Judgment C -237/04
: point 155
-
Court of Justice - Judgment C -243/04
: point 43
-
Court of Justice - Judgment C -292/04
: point 137
-
Court of Justice - Judgment C -393/04
: point 155
-
Court of Justice - Judgment C -403/04
: point 251
-
Court of Justice - Judgment C -419/04
: point 39
-
General Court - Judgment T -425/04
: point 161
-
General Court - Order T -445/04
: point 43
-
Court of Justice - Judgment C -524/04
: point 137
-
Court of Justice - Judgment C -68/05
: point 79
-
Court of Justice - Judgment C -75/05
: points 199, 200
-
Court of Justice - Judgment C -157/05
: point 137
-
General Court - Judgment T -163/05
: point 43
-
Court of Justice - Judgment C -328/05
: point 211
-
Court of Justice - Order C -338/05
: point 33
-
General Court - Judgment T -396/05
: point 42
-
Court of Justice - Judgment C -402/05
: points 47, 69
-
Court of Justice - Judgment C -451/05
: point 137
-
Court of Justice - Judgment C -120/06
: point 113
-
General Court - Judgment T -165/06
: point 42
-
Court of Justice - Judgment C -244/06
: point 39
-
General Court - Order T -279/06
: point 42
-
Court of Justice - Judgment C -341/06
: point 249
-
Court of Justice - Judgment C -428/06
: points 45, 57, 93, 100, 106, 156, 177
-
Court of Justice - Opinion C -487/06
: point 179
-
Court of Justice - Judgment C -487/06
: points 33, 156, 204
-
General Court - Judgment T -19/07
: point 42
-
Court of Justice - Judgment C -385/07
: points 244, 251
-
General Court - Judgment T -472/07
: point 43
-
Court of Justice - Opinion C -78/08
: point 168
-
Court of Justice - Order C -146/08
: point 251
-
Court of Justice - Judgment C -169/08
: point 155
-
Court of Justice - Judgment C -280/08
: points 32, 33
-
General Court - Judgment T -303/08
: point 42
-
General Court - Judgment T -460/08
: point 42
-
Court of Justice - Judgment C -564/08
: point 79
-
Court of Justice - Order C -59/09
: point 45
-
Civil Service Tribunal - Judgment F -86/09
: point 43
-
Court of Justice - Opinion C -263/09
: point 42
-
Court of Justice - Judgment C -263/09
: point 42
-
Court of Justice - Judgment C -317/09
: point 42
-
Court of Justice - Opinion C -401/09
: point 42
-
Court of Justice - Judgment C -401/09
: point 42
-
Court of Justice - Judgment C -464/09
: points 199, 200
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Date of the hearing
Information not available
Date of delivery
15/11/2011
References
Publication in the Official Journal
Applications: OJ C 141 from 20.06.2009, p.22
Judgment: OJ C 25 from 28.01.2012, p.2
Name of the parties
Commission and Spain v Government of Gibraltar and United Kingdom
Notes on Academic Writings
- X: Régime fiscal favorable aux sociétés offshore constitutif d'un régime d'aide d'État incompatible avec le marché intérieur, La Semaine Juridique - entreprise et affaires 2011 nº 47 p.17 (FR)
- Idot, Laurence: Mesures fiscales et sélectivité matérielle, Europe 2012 Janvier Comm. nº 1 p.39 (FR)
- Dubout, Edouard ; Maitrot de la Motte, Alexandre: Normalité, sélectivité et légitimité des régimes fiscaux dans l'Union européenne : les paradis fiscaux au purgatoire des aides d'État ?, Revue de droit fiscal 2012 Comm. 5 p.49-54 (FR)
- Mok, M.R.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2012 nº 86 (NL)
- Luja, Raymond: Highlights & Insights on European Taxation 2012 nº 1 p.98-100 (EN)
- Chérot, Jean-Yves: Sélectivité - Fiscalité directe : La Grande Chambre la CJUE donne à la Commission les moyens de mieux lutter au titre des aides d’État contre la concurrence fiscale dommageable (Commission et Espagne c/ Government of Gibraltar et Royaume-Uni), Concurrences : revue des droits de la concurrence 2012 nº 1 p.162-164 (FR)
- Díaz Abad, Nuria: La fiscalidad de Gibraltar a examen, Revista española de Derecho Europeo 2012 nº 41 p.7-13 (ES)
- Lo Schiavo, Gianni: La jurisprudence de la Cour de justice et du Tribunal de première instance. Chronique des arrêts. Arrêt « Commission européenne (C-106/09 P) et Royaume d'Espagne (C-107/09 P) c. Government of Gibraltar et Royaume-Uni de Grande-Bretagne et d'Irlande du Nord », Revue du droit de l'Union européenne 2012 nº 1 p.172-181 (FR)
- Egger, Alexander: EuGH: Rechtsmittel - Staatliche Beihilfen - Materielle Selektivität - Besteuerungssystem - "Offshore-Unternehmen", Zeitschrift für Beihilfenrecht 2012 p.117-118 (DE)
- Donnat, Francis: Chronique annuelle 2011 de jurisprudence de la Cour de justice de l'Union européenne. Régime fiscal des sociétés offshore, Revue juridique de l'Economie publique 2012 nº 699 p.14 (FR)
- Muguet-Poullenec, Gwennaël: Répartition et charge de la preuve en matière d'aides d'État, Revue Lamy de la Concurrence : droit, économie, régulation 2012 nº 31 p.85-86 (FR)
- Temple Lang, John: The Gibraltar State Aid and Taxation Judgment - A "Methodological Revolution"?, European State Aid Law Quarterly 2012 p.805-812 (EN)
- Rossi-Maccanico, Pierpaolo: Gibraltar: Beyond the Pillars of Hercules of Selectivity, European State Aid Law Quarterly 2012 p.443-448 (EN)
- Dumitraşcu, Augustina: Curtea de Justiție a Uniunii Europene. Hotărârea Curţii de Justiţie Europene din 15 noiembrie 2011, cauzele conexate nr. C-106/09 P şi C-107/09 P, Curierul Judiciar 2012 p.54-55 (RO)
- Pérez Van Kappel, Antonio: La posición procesal del derecho nacional en el procedimiento de casación ante el Tribunal de Justicia UE tras las sentencias Edwin (C-263/09 P) y Comisión / Gribraltar (C-106/09 P y C-107/09 P), Revista española de Derecho Europeo 2012 nº 44 p.125-155 (ES)
- Bastidas Venegas, Vladimir: Kommissionen mot Gibraltar - ett hot mot medlemsstaternas suveränitet gällande direktbeskattning av bolag?, Juridisk Publikation 2012 Nr 1 p.109-116 (SV)
- Martín Jiménez, Adolfo: Ayudas de estado de carácter tributario - Sentencia del TJUE (Gran Sala) de 15 de noviembre de 2011, Comisión/Gibraltar y España/Gibraltar, C-106/09 P y C-107/09 P, Revista española de Derecho Financiero 2012 nº 154 p.301-305 (ES)
- Garcia Guijo, Leopoldo: El análisis de selectividad en las ayudas de estado de naturaleza fiscal tras la sentencia Gibraltar (C-109/06P y C-107/09 P) y sus implicaciones en la lucha contra la competencia fiscal prejudicial, Revista española de Derecho Financiero 2014 p.123-146 (ES)
- Aalbers, Maarten: Gibraltar: A Rock Solid Interpretation of the Selectivity Criterion, European State Aid Law Quarterly 2017 p.495 - 499 (EN)
- Maitrot de la Motte, Alexandre: L'identification des « paramètres pertinents pour établir la sélectivité » des avantages fiscaux, Revue de droit fiscal 2017 Comm. 373 p.40-41 (FR)
- Galokho, Cheik: La primauté de l'analyse juridique de la sélectivité de l'aide en présence d'un régime fiscal dérogatoire, Revue trimestrielle de droit européen 2017 n°4 p.723-737 (FR)
- Immonen, Hanna-Mari: Selective fiscal measures and the definition of the relevant reference framework in the light of cases C‑106/09 P, Commission v Gibraltar and C‑203/16 P, Heitkamp Bauholding v Commission, Helsinki Law Review 2019 nº 2 p. 64-75 (EN)
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
- Appeals : application granted
Formation of the Court
grande chambre (Cour)
Judge-Rapporteur
von Danwitz
Advocate General
Jääskinen
Language(s) of the Case
Language(s) of the Opinion