Judgment of the Court (First Chamber) of 28 February 2018

„ZPT“ AD v Narodno sabranie na Republika Bulgaria and Others

Request for a preliminary ruling from the Sofiyski gradski sad

Reference for a preliminary ruling — State aid — Regulation (EC) No 1998/2006 — Article 35 TFEU — De minimis aid in the form of tax relief — National legislation excluding investments in the production of goods intended for export from the benefit of that tax relief

Case C-518/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
06/04/2018 ZPT AD
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Judgment
ECLI:EU:C:2018:126
28/02/2018 ZPT AD
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2018:126
28/02/2018 ZPT AD
Opinion
ECLI:EU:C:2017:912
29/11/2017 ZPT AD
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
25/11/2016 ZPT AD
View pdf documents
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)

Subject-matter

Information not available

Systematic classification scheme

1.
3 Legal proceedings
  3.04 Reference for a preliminary ruling
    3.04.02 Jurisdiction of the Court of Justice
3 Legal proceedings
  3.04 Reference for a preliminary ruling
    3.04.00 General
3 Legal proceedings
  3.08 Procedural rules
    3.08.02 Intervention
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.02 Prohibition of quantitative restrictions and measures having equivalent effect
      4.02.02.02 Measures having equivalent effect
        4.02.02.02.01 Definition
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)
        4.09.03.02.01 De minimis aid


Citations of case-law or legislation

References in grounds of judgment

  • TFEU, Article 35 : paragraphs 1, 34, 38, 41, 43, 45, 47
  • TFEU, Article 107 : paragraphs 35, 46, 47
  • TFEU, Article 107 -P1 : paragraph 3
  • TFEU, Article 108 : paragraphs 3, 36
  • TFEU, Article 108 -P3 : paragraphs 35, 36
  • TFEU, Article 109 : paragraph 36
  • TFEU - Protocol No 3 -A23L2 : paragraph 32
  • Regulation 994/98 : paragraph 3
  • Regulation 1998/2006 : paragraphs 27, 46, 52
  • Regulation 1998/2006 -A01 : paragraph 16
  • Regulation 1998/2006 -A01P1 : paragraph 4
  • Regulation 1998/2006 -A01P1LD : paragraphs 1, 2, 15, 16, 29, 30, 34, 37, 39, 41, 42, 48 - 51, 54 - 58
  • Regulation 1998/2006 -A02 : paragraphs 5, 45
  • Court of Justice - Rules of Procedure (2012) -A96P1LA : paragraph 32
  • Court of Justice - Judgment C -15/83 -N15 : paragraph 40
  • Court of Justice - Judgment C -103/84 -N19 : paragraph 47
  • Court of Justice - Judgment C -21/88 -N19 : paragraph 47
  • Court of Justice - Judgment C -21/88 -N20 : paragraph 47
  • Court of Justice - Judgment C -21/88 -N21 : paragraph 47
  • Court of Justice - Judgment C -224/01 -N39 : paragraph 22
  • Court of Justice - Judgment C -224/01 -N40 : paragraph 22
  • Court of Justice - Judgment C -224/01 -N59 : paragraph 24
  • Court of Justice - Judgment C -212/06 -N52 : paragraph 44
  • Court of Justice - Judgment C -330/14 -N30 : paragraph 28
  • Court of Justice - Judgment C -493/14 -N33 : paragraph 36
  • Court of Justice - Judgment C -15/15 -N36 : paragraph 43
  • Court of Justice - Judgment C -15/15 -N42 : paragraph 44
  • Court of Justice - Judgment C -15/15 -N45 : paragraph 44
  • Court of Justice - Judgment C -113/15 -N33 : paragraph 19
  • Court of Justice - Judgment C -427/16 -N30 : paragraph 24

Operative part

  • Validates : Regulation 1998/2006 -A01P1LD
  • Interprets : Regulation 1998/2006 -A01P1LD

Opinion

  • TFEU, Article 34 : points 5, 33, 35, 37, 41, 48
  • TFEU, Article 35 : points 1, 4, 6, 33, 35, 37, 40 - 42, 48, 52
  • TFEU, Article 36 : points 7, 35, 48 - 50, 53, 54
  • TFEU, Article 40 : point 40
  • TFEU, Article 107 : points 1, 34, 35
  • TFEU, Article 108 : points 1, 34, 35
  • TFEU, Article 108 -P3 : points 43, 46
  • Regulation 994/98 -A02P1 : point 8
  • Regulation 1998/2006 : point 34
  • Regulation 1998/2006 -A01 : points 12, 26
  • Regulation 1998/2006 -A02 : points 13, 43, 46, 47
  • Regulation 1998/2006 -A01P1LD : points 1, 4, 26, 33, 36, 42, 45, 47, 50 - 56
  • Regulation 1998/2006 -A06 : point 1
  • Regulation 1998/2006 -C1 : points 9, 41
  • Regulation 1998/2006 -C6 : point 10
  • Regulation 1998/2006 -C8 : points 11, 43
  • Court of Justice - Judgment C -51/75 -N10 : point 42
  • Court of Justice - Judgment C -51/75 -N11 : point 42
  • Court of Justice - Judgment C -15/79 : point 39
  • Court of Justice - Judgment C -15/79 -N7 : point 39
  • Court of Justice - Judgment C -270/80 -N18 : point 42
  • Court of Justice - Judgment C -103/84 -N19 : point 34
  • Court of Justice - Judgment C -21/88 -N19 : point 34
  • Court of Justice - Judgment C -21/88 -N20 : point 34
  • Court of Justice - Judgment C -21/88 -N21 : point 34
  • Court of Justice - Judgment C -21/88 -N22 : point 34
  • Court of Justice - Judgment C -225/91 -N41 : point 35
  • Court of Justice - Judgment C -225/91 -N42 : point 35
  • Court of Justice - Judgment C -234/99 -N57 : point 34
  • Court of Justice - Judgment C -310/99 -N94 : point 44
  • Court of Justice - Judgment C -238/05 -N50 : point 43
  • General Court - Judgment T -394/08 -N304 : point 44
  • Court of Justice - Opinion C -161/09 -N49 : point 40
  • Court of Justice - Judgment C -161/09 -N27 : point 40
  • Court of Justice - Judgment C -578/10 -N44 : point 50
  • Court of Justice - Judgment C -197/11 -N81 : point 43
  • Court of Justice - Judgment C -51/14 -N37 : point 33
  • Court of Justice - Judgment C -493/14 -N33 : point 8
  • Court of Justice - Judgment C -493/14 -N36 : point 43
  • Court of Justice - Judgment C -493/14 -N37 : point 43
  • Court of Justice - Judgment C -493/14 -N45 : point 43
  • Court of Justice - Judgment C -493/14 -N46 : point 43
  • Court of Justice - Judgment C -493/14 -N47 : point 43
  • Court of Justice - Judgment C -493/14 -N48 : point 43
  • Court of Justice - Judgment C -493/14 -N49 : point 43
  • Court of Justice - Judgment C -493/14 -N50 : point 43
  • Court of Justice - Judgment C -493/14 -N51 : point 43
  • Court of Justice - Judgment C -493/14 -N52 : point 43
  • Court of Justice - Judgment C -15/15 : points 39, 40
  • Court of Justice - Judgment C -15/15 -N36 : point 38
  • Court of Justice - Judgment C -15/15 -N37 : point 41
  • Court of Justice - Judgment C -15/15 -N40 : point 38
  • Court of Justice - Judgment C -15/15 -N43 : point 38
  • Court of Justice - Judgment C -15/15 -N45 : point 41
  • Court of Justice - Judgment C -15/15 -N48 : point 49
  • Court of Justice - Judgment C -221/15 -N33 : point 37
  • Court of Justice - Judgment C -549/15 -N45 : point 33
  • Court of Justice - Judgment C -549/15 -N46 : point 48
  • Court of Justice - Judgment C -74/16 -N82 : point 43


Dates

Date of the lodging of the application initiating proceedings

  • 04/10/2016

Date of the Opinion

  • 29/11/2017

Date of the hearing

Information not available

Date of delivery

28/02/2018


References

Publication in the Official Journal

Judgment: OJ C 142 from 23.04.2018, p.7

Application: OJ C 462 from 12.12.2016, p.12

Name of the parties

ZPT AD

Notes on Academic Writings

  1. Idot, Laurence: Rapports entre l'interdiction des aides d'Etat et le principe de libre circulation des marchandises, Europe 2018 avril nº 4 p.29-30 (FR)
  2. Tlamycha, Jan: Monitoring judikatury Soudního dvora EU a Tribunálu, Období: 1. února – 23. března 2018, Jurisprudence : specialista na komentování judikatury 2018 nº 2 p.52-56 (CS)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Sofiyski gradski sad (Tribunal de la ville de Sofia) - Bulgaria

Subject-matter

  • Competition
  • - State aid

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Bonichot

Advocate General

Wathelet

Language(s) of the Case

  • Bulgarian

Language(s) of the Opinion

  • French