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

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

• Annuls : General Court - Judgment T -211/04

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

• 16/03/2009

Date of the Opinion

• 07/04/2011

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

1. 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)
2. Idot, Laurence: Mesures fiscales et sélectivité matérielle, Europe 2012 Janvier Comm. nº 1 p.39 (FR)
3. 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)
4. Mok, M.R.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2012 nº 86 (NL)
5. Luja, Raymond: Highlights & Insights on European Taxation 2012 nº 1 p.98-100 (EN)
6. 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)
7. Díaz Abad, Nuria: La fiscalidad de Gibraltar a examen, Revista española de Derecho Europeo 2012 nº 41 p.7-13 (ES)
8. 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)
9. Egger, Alexander: EuGH: Rechtsmittel - Staatliche Beihilfen - Materielle Selektivität - Besteuerungssystem - "Offshore-Unternehmen", Zeitschrift für Beihilfenrecht 2012 p.117-118 (DE)
10. 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)
11. 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)
12. Temple Lang, John: The Gibraltar State Aid and Taxation Judgment - A "Methodological Revolution"?, European State Aid Law Quarterly 2012 p.805-812 (EN)
13. Rossi-Maccanico, Pierpaolo: Gibraltar: Beyond the Pillars of Hercules of Selectivity, European State Aid Law Quarterly 2012 p.443-448 (EN)
14. 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)
15. 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)
16. Bastidas Venegas, Vladimir: Kommissionen mot Gibraltar - ett hot mot medlemsstaternas suveränitet gällande direktbeskattning av bolag?, Juridisk Publikation 2012 Nr 1 p.109-116 (SV)
17. 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)
18. 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)
19. Aalbers, Maarten: Gibraltar: A Rock Solid Interpretation of the Selectivity Criterion, European State Aid Law Quarterly 2017 p.495 - 499 (EN)
20. 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)
21. 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)
22. 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

• 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
  
• Appeals : application granted
  

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

von Danwitz

Advocate General

Jääskinen

Language(s) of the Case

• English
  

Language(s) of the Opinion

• French