66284
| Lns pub | 66284 |
| DatePublication | 21/09/2023 |
| Recueil RG | Yes |
| Recueil FP | No |
| Documents | |
| References | |
| NonPublie | No |
| NomAffaire | Cás C-831/21 P |
| LienAffaire | http://curia.europa.eu/juris/liste.jsf?num=C-831/21&language=GA |
| NomUsuel | Fachverband Spielhallen agus LM v An Coimisiún |
| Indicateurs | Appeal – State aid – Article 107(1) TFEU – Concept of ‘aid’ – Condition relating to selective advantage – Tax treatment of operators of public casinos in Germany – Levy on the profits – Partial deductibility of the amounts paid in respect of that levy from the tax base for income or corporation tax and trade tax – Decision of the European Commission – Rejection of a complaint at the end of the preliminary examination stage on the ground that that deductibility does not constitute State aid – Separate finding of no economic advantage and no selectivity – Action before the General Court of the European Union limited to the finding of no selectivity – Action deemed ineffective – Identification by the Commission of the reference system or ‘normal’ tax system – Interpretation for that purpose of the applicable national tax law – Classification of the levy on the profits as a ‘special tax’ deductible in respect of ‘costs associated with commercial transactions’ – Principle ne ultra petita |
| OQP | |
| LangueProcedure | Teanga an cháis: Gearmáinis |
| numero | 202309C121202108310 |
