Judgment of the General Court (Ninth Chamber) of 5 February 2015

Ryanair Ltd v European Commission

State aid — Irish tax on air passengers — Lower rate for destinations no more than 300 km from Dublin — Decision declaring the aid incompatible with the internal market and ordering its recovery — Advantage — Selective nature — Identification of the beneficiaries of the aid — Article 14 of Regulation (EC) No 659/1999 — Obligation to state reasons

Case T‑500/12


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
06/03/2015 Ryanair v Commission
Judgment
ECLI:EU:T:2015:73
05/02/2015 Ryanair v Commission
Judgment (Information)
ECLI:EU:T:2015:73
05/02/2015 Ryanair v Commission
Application (OJ)
11/01/2013 Ryanair v Commission
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)

Subject-matter

Information not available

Systematic classification scheme

1.
2 Institutional framework of the European Union
  2.05 Legal acts of the European Union
    2.05.06 Statement of reasons
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.00 General
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
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.05 Commission decision following a preliminary review or proceeding to the formal investigation procedure
        4.09.04.05.03 Decision to initiate a formal investigation procedure
          4.09.04.05.03.00 General
3 Legal proceedings
  3.08 Procedural rules
    3.08.02 Intervention
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
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
    4.09.04 Procedure for reviewing aid
      4.09.04.08 Implementation of the Commission decision and recovery
        4.09.04.08.01 Obligations of the Member States
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.08 Implementation of the Commission decision and recovery
        4.09.04.08.03 Amount of aid to be recovered


Citations of case-law or legislation

References in grounds of judgment

Operative part

Information not available

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 15/11/2012

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

05/02/2015


References

Publication in the Official Journal

Judgment: OJ C 96 from 23.03.2015, p.13

Application: OJ C 26 from 26.01.2013, p.60

Name of the parties

Ryanair v Commission

Notes on Academic Writings

  1. Blazek, Sarah ; Van der Hout, Robin: The Court's Judgments in the Ryanair and Aer Lingus Cases - Adding Another. Layer of Complexity in Fiscal State aid, European State Aid Law Quarterly 2015 p.340-344 (EN)
  2. Skovgaard Ølykke, Grith: The Passing on Defence Aviated Into State Aid Law, European State Aid Law Quarterly 2015 p.437-442 (EN)
  3. Truby, Jon: Aviation Tax, Free Trade and State Aid in the European Union: Ireland’s Riddled Air Travel Tax: Case T473/12 Aer Lingus Ltd v. Commission, and Case T-500/12 Ryanair Ltd v. Commission, EC Tax Review 2015 p.232-235 (EN)
  4. Idot, Laurence: Estimation de l'avantage et montant de la récupération, Europe 2015 Avril Comm. nº 4 p.25-26 (FR)
  5. Parret, L.Y.J.M. ; Van Heezik, M.C.: De lerse luchthaventaks zaken: passing-on bij staatssteun, Tijdschrift voor Staatssteun 2015 p.94-103 (NL)



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 : dismissal on substantive grounds
  • Actions for annulment : application granted

Formation of the Court

neuvième chambre (Tribunal)

Judge-Rapporteur

Berardis

Advocate General

Information not available

Language(s) of the Case

  • English

Language(s) of the Opinion

    Information not available