Judgment of the Court (Fifth Chamber), 18 July 2013

P Oy

Request for a preliminary ruling from the Korkein hallinto-oikeus

State aid — Articles 107 and 108 TFEU — Condition of ‘selectivity’ — Regulation (EC) No 659/1999 — Article 1(b)(i) — Existing aid — National legislation concerning corporate income tax — Deductibility of losses sustained — Non-deductibility in the case of change of ownership — Authorisation of derogations — Degree of latitude of the tax authorities

Case C‑6/12


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
23/08/2013 P
View pdf documents
Judgment
ECLI:EU:C:2013:525
18/07/2013 P
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2013:525
18/07/2013 P
Opinion
ECLI:EU:C:2013:69
07/02/2013 P
EUR-Lex text EUR-Lex bilingual text
Order
ECLI:EU:C:2012:135
08/03/2012 P
Application (OJ)
10/02/2012 P
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.
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
      4.09.04.01 Existing aid and new aid
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.01 Existing aid and new aid
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.01 Existing aid and new aid


Citations of case-law or legislation

References in grounds of judgment

  • TFEU, Article 107 : paragraphs 15, 35
  • TFEU, Article 108 : paragraphs 35, 36
  • TFEU, Article 107 -L3 : paragraph 16
  • TFEU, Article 107 -P1 : paragraphs 15 - 18, 32, 38
  • TFEU, Article 107 -P3 : paragraph 34
  • TFEU, Article 108 -P1 : paragraphs 36, 40
  • TFEU, Article 108 -P3 : paragraphs 34, 36, 38, 39, 41, 47, 48
  • Regulation 659/1999 -A01LA : paragraphs 3, 42
  • Regulation 659/1999 -A01LB : paragraphs 3, 43
  • Court of Justice - Judgment C -44/93 : paragraph 37
  • Court of Justice - Judgment C -256/97 : paragraph 25
  • Court of Justice - Judgment C -143/99 : paragraph 22
  • Court of Justice - Judgment C -88/03 : paragraph 29
  • Court of Justice - Judgment C -119/05 : paragraph 38
  • Court of Justice - Judgment C -199/06 : paragraph 39
  • Court of Justice - Judgment C -78/08 : paragraphs 19, 22
  • Court of Justice - Judgment C -106/09 : paragraphs 18, 27
  • Court of Justice - Judgment C -322/09 : paragraph 41
  • Court of Justice - Judgment C -262/11 : paragraph 36

Operative part

  • Interprets : TFEU, Article 107 -P1
  • Interprets : TFEU, Article 108 -P3

Opinion

  • Treaty of Accession 1994 - Act, Article 144 : points 9, 30
  • Treaty of Accession 1994 - Act, Article 172 : point 30
  • TFEU, Article 3 -P1LB : point 2
  • TFEU, Article 107 -P1 : points 2, 7, 17, 25, 26, 33
  • TFEU, Article 107 -P2 : points 2, 26
  • TFEU, Article 107 -P3 : points 2, 26
  • TFEU, Article 108 : point 3
  • TFEU, Article 108 -P1 : points 24, 35, 40, 50
  • TFEU, Article 108 -P2 : points 3, 7, 48, 50
  • TFEU, Article 108 -P3 : points 3, 17, 25, 26, 33, 39, 40, 47
  • TFEU, Article 267 : point 43
  • Regulation 659/1999 : points 4, 26
  • Regulation 659/1999 -A01LA : point 4
  • Regulation 659/1999 -A01LB : points 4, 8, 30
  • Regulation 659/1999 -A01LC : point 4
  • Regulation 659/1999 -A02 : point 6
  • Regulation 659/1999 -A03 : point 6
  • Regulation 659/1999 -A04P4 : point 7
  • Regulation 659/1999 -A05 : point 6
  • Regulation 659/1999 -A06 : points 6, 7, 48
  • Regulation 659/1999 -A07 : points 6, 7, 48
  • Regulation 659/1999 -A09 : point 48
  • Regulation 659/1999 -A13 : point 35
  • Regulation 659/1999 -A17 : points 7, 48
  • Regulation 659/1999 -A17P1 : point 7
  • Regulation 659/1999 -A17P2 : point 7
  • Regulation 659/1999 -A18 : points 7, 48
  • Regulation 659/1999 -A19 : points 7, 48
  • Regulation 659/1999 -A19P2 : point 7
  • Regulation 659/1999 -C2 : point 4
  • Court of Justice - Rules of Procedure (2012) -A54BIS : point 29
  • Court of Justice - Judgment C -312/90 : point 22
  • Court of Justice - Judgment C -354/90 : point 23
  • Court of Justice - Judgment C -387/92 : points 29, 44
  • Court of Justice - Judgment C -44/93 : points 22, 24, 29
  • Court of Justice - Opinion C -295/97 : point 22
  • Court of Justice - Judgment C -295/97 : points 1, 22, 45
  • Court of Justice - Judgment C -143/99 : points 1 - 3, 23, 39
  • Court of Justice - Judgment C -112/00 : point 43
  • Court of Justice - Judgment C -182/03 : point 2
  • Court of Justice - Judgment C -344/04 : point 43
  • Court of Justice - Judgment C -119/05 : point 39
  • Court of Justice - Judgment C -458/06 : point 43
  • Court of Justice - Judgment C -78/08 : points 1, 45
  • Court of Justice - Judgment C -89/08 : point 31
  • Court of Justice - Judgment C -140/09 : point 39


Dates

Date of the lodging of the application initiating proceedings

  • 03/01/2012

Date of the Opinion

  • 07/02/2013

Date of the hearing

Information not available

Date of delivery

18/07/2013


References

Publication in the Official Journal

Application: OJ C 58 from 25.02.2012, p.6

Judgment: OJ C 260 from 07.09.2013, p.10

Name of the parties

P

Notes on Academic Writings

  1. Penttilä, Seppo: Verohallinnon antama lupa saada vähentää tappiot omistajanvaihdoksen jälkeen - valtiontukeako?, Verotus 2012 nº 4 p.360-371 (FI)
  2. Parillo, Kristen A.: Finland's Loss Carryforward Rules Comply With EU Law, AG Says, Tax Notes International 2013 p.643-644 (EN)
  3. Luja, Raymond: Highlights & Insights on European Taxation 2013 nº 9 p.111-113 (EN)
  4. Soltész, Ulrich: Der EuGH gießt Öl ins Feuer - das Steuerrecht steht (wieder einmal) im Fokus der Beihilfenkontrolle, Recht der internationalen Wirtschaft 2013 n° 11 p.1 (DE)
  5. Idot, Laurence: Mesures fiscales antérieures à l'adhésion d'un État membre. Rappel des principes applicables pour apprécier la sélectivité d'une mesure fiscale et de l'incompétence des juridictions nationales pour constater l'illégalité d'une aide existante , Europe 2013 Octobre Comm. nº 10 p.35 (FR)
  6. Aldestam, Mona: Finska förlustutjämningsregler under statsstödslupp, Svensk Skattetidning 2013 Nr 9 p.649-658 (SV)
  7. Helminen, Marjaana: The Finnish Case: C-6/12 P - Does the Finnish Authorization System concerning Deduction of Losses Constitute Stae Aid?, ECJ - Recent Developments in Direct Taxation 2012 (Ed. Linde - Wien) 2013 p. 31-40 (EN)
  8. Mok, M.R.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2014 n° 2 (NL)
  9. Brodersen, Christian ; Mückl, Norbert: The German Restructuring Privilege (Section 8c(1a) of the Corporate Income Tax Act) and the EU State Aid Rules (Article 107(1) of the TFUE), European Taxation 2014 p.56-62 (EN)
  10. Post, Dennis: The ECJ on State Aid and Loss Trafficking: A Missed Opportunity?, EC Tax Review 2014 p.76-84 (EN)
  11. Traversa, Edoardo: State Aid and Taxation: Can an Anti-avoidance Provision be Selective?, European State Aid Law Quarterly 2014 p.518-525 (EN)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Korkein hallinto-oikeus (Cour administrative suprême) - Finland

Subject-matter

  • Competition
  • - State aid

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Juhász

Advocate General

Sharpston

Language(s) of the Case

  • Finnish

Language(s) of the Opinion

  • English