Judgment of the General Court (Ninth Chamber) of 4 February 2016

GFKL Financial Services AG v European Commission

State aid — German tax legislation concerning loss carry-forward to future tax years (Sanierungsklausel) — Decision declaring the aid incompatible with the internal market — Action for annulment — Individual concern — Admissibility — Concept of State aid — Selectivity — Nature and general scheme of the tax system — State resources — Obligation to state reasons — Legitimate expectations

Case T-620/11



Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
04/03/2016 SinnLeffers v Commission
Competition
- State aid
  • Competition
  • - State aid
View pdf documents
Judgment
ECLI:EU:T:2016:59		 04/02/2016 SinnLeffers v Commission
Competition
- State aid
  • Competition
  • - State aid
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:T:2016:59		 04/02/2016 SinnLeffers v Commission
Competition
- State aid
  • Competition
  • - State aid
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
27/01/2012 SinnLeffers v Commission
Competition
- State aid
  • Competition
  • - State aid
EUR-Lex text EUR-Lex bilingual text
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

Annulment of Commission Decision C(2011) 275 final of 26 January 2011 declaring the German tax legislation on the carry forward of losses (‘Sanierungsklausel’) allowing an undertaking in difficulty which has been subject to a significant change in the structure of its shareholding to carry its losses forward to future tax years (aid C 7/2010 (ex CP 250/2009 and NN 5/2010)) (OJ 2011 L 235, p. 26) to be aid which is incompatible with the common market

Systematic classification scheme

1.
-
3 Legal proceedings
  3.02 Actions for annulment
    3.02.03 Applications by natural or legal persons
      3.02.03.02 Acts which are of individual concern to them
-
3 Legal proceedings
  3.02 Actions for annulment
    3.02.03 Applications by natural or legal persons
      3.02.03.01 Interest in bringing proceedings
-
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
    4.09.04 Procedure for reviewing aid
      4.09.04.07 Commission decision following the formal investigation procedure
        4.09.04.07.01 Statement of reasons for the decision following the formal investigation procedure
-
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
-
3 Legal proceedings
  3.02 Actions for annulment
    3.02.04 Pleas in law
      3.02.04.05 Scope and limits of review by the Courts
-
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.07 Commission decision following the formal investigation procedure
        4.09.04.07.00 General
-
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
      4.09.01.02 Use of State resources
-
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.03 Principle of the protection of legitimate expectations
-
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
        4.09.04.08.02 Beneficiaries of the aid to be recovered


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 02/12/2011

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

04/02/2016


References

Publication in the Official Journal

Judgment: OJ C 106 from 21.03.2016, p.29

Application: OJ C 39 from 11.02.2012, p.18

Name of the parties

SinnLeffers v Commission

Notes on Academic Writings

  1. De Weerth, Jan: EuG zur „Sanierungsklausel“ des § 8c KStG: Die Rückausnahme zur Ausnahme ist eine staatliche Beihilfe i.S.d. EU-Beihilferechts!, Der Betrieb 2016 p.682-684 (DE)
  2. Holtmann, Clemens: Staatliche Beihilfen: EuG bestätigt Beihilfenqualität der Sanierungsklausel Im Blickpunkt: Das EuG-Urteil GFKL Financial Services, Europäisches Wirtschafts- & Steuerrecht - EWS 2016 Heft 2 p.61-69 (DE)
  3. Roth, Hans-Peter: Sanierungsklausel § 8c Abs. 1a KStG als rechtswidrige Beihilfe („GFKL Financial Services/Kommission“), Entscheidungen zum Wirtschaftsrecht 2016 p.319-320 (DE)
  4. Idot, Laurence: Caractère sélectif d'une mesure fiscale, Europe 2016 Avril Comm. nº 4 p.29-30 (FR)



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

Formation of the Court

Neuvième chambre (Tribunal)

Judge-Rapporteur

Popescu

Advocate General

Information not available

Language(s) of the Case

  • German

Language(s) of the Opinion

    Information not available