Judgment of the Court of First Instance (Third Chamber, extended composition) of 18 December 2008.

Government of Gibraltar (T-211/04) and United Kingdom of Great Britain and Northern Ireland (T-215/04) v Commission of the European Communities.

State aid - Aid scheme notified by the United Kingdom regarding the Government of Gibraltar’s reform of corporate tax - Decision declaring the aid scheme incompatible with the common market - Regional selectivity - Material selectivity.

Cases T-211/04 and T-215/04.



Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
21/02/2009 Government of Gibraltar v Commission
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Judgment (Summary)
ECLI:EU:T:2008:595
18/12/2008 Government of Gibraltar v Commission
Judgment
ECLI:EU:T:2008:595
18/12/2008 Government of Gibraltar v Commission
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
28/08/2004 Government of Gibraltar v Commission
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

2008 II-03745

Subject-matter

Direct action – Annulment of the decision of the Commission of 30 March 2004 on the aid scheme which the United Kingdom is planning to implement with regard to the Government of Gibraltar Corporation Tax Reform (State aid C 66 /2002 ex (N 534/2002) – United Kingdom)

Systematic classification scheme

1.
B European Community (EEC/EC)
  B-09 State aid
    B-09.01 Definition of aid
      B-09.01.04 Selective nature of the measure
B European Community (EEC/EC)
  B-09 State aid
    B-09.01 Definition of aid
      B-09.01.04 Selective nature of the measure


Citations of case-law or legislation

References in grounds of judgment

Operative part

  • Annuls : Decision 2005/261

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 09/06/2004

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

18/12/2008


References

Publication in the Official Journal

Applications: OJ C 217 from 28.08.2004, p.27

Judgment: OJ C 44 from 21.02.2009, p.41

Name of the parties

Government of Gibraltar v Commission

Notes on Academic Writings

  1. Idot, Laurence: Appréciation de la sélectivité d'un régime fiscal adopté par une autorité infra-étatique, Europe 2009 Février Comm. nº 87 p.36
  2. Rossi-Maccanico, Pierpaolo: Gibraltar and the Unsettled Limits of Selectivity in Fiscal Aids, European State Aid Law Quarterly 2009 p.63-72
  3. Chérot, Jean-Yves: Chroniques. Aides d'Etat, Concurrences : revue des droits de la concurrence 2009 nº 1 p.158-160
  4. García Aguado, Elena ; Piernas López, Juan Jorge: Comentario de la sentencia del Tribunal de Primera Instancia de 18 de diciembre de 2008 en los asuntos acumulados T-211/2004 y T-215/2004, Gobierno de Gibraltar c. Comisión de las Comunidades Europeas, Gaceta Jurídica de la C.E. y de la Competencia - Boletín 2009 nº 8 p.91-106
  5. Puebla Agramunt, Nuria: El TPI confirma que Gibraltar cuente con un régimen tributario propio y diferente del británico sin que ello signifique una ayuda de Estado incompatible con el Tratado (Comentario de la STPI - Sala tercera ampliada - de 18 de diciembre de 2008, As. T-211/04 y T-215/04), Noticias de la Unión Europea 2010 nº 308 p.139-145



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Competition
  • - State aid

Procedure and result

  • Actions for annulment : application granted

Formation of the Court

troisième chambre élargie (Tribunal)

Judge-Rapporteur

Cremona

Advocate General

Information not available

Language(s) of the Case

  • English

Language(s) of the Opinion

    Information not available