Judgment of the General Court (First Chamber) of 17 September 2019 –
Ireland and Aughinish Alumina v Commission
(Joined Cases T‑129/07 and T‑130/07)
(State aid — Directive 2003/96/EC — Excise duties on mineral oils — Mineral oils used as fuel for alumina production — Exemption from excise duty — Selective nature of the measure — Community guidelines on State aid for environmental protection of 2001)
1. State aid — Concept — Selective nature of the measure — Derogation from the general tax system — Justification derived from the nature and general scheme of the system — Burden of proof — Exemption from excise duty on heavy fuel oil for alumina production — No evidence demonstrating that justification
(Art. 87(1) EC)
(see paras 55, 56, 60, 61, 65, 69-72, 89-93)
2. Judicial proceedings — Application initiating proceedings — Formal requirements — Clear and precise statement of the pleas relied on — Similar requirements for submissions made in support of a plea — General reference to a joint declaration of the Council and of the Commission at the time of the adoption of a directive — Admissibility
(Statute of the Court of Justice, Art. 21, first para. and 53, first para.; Rules of Procedure of the General Court (1991), Art. 44(1)(c))
(see paras 80-86)
3. State aid — Prohibition — Exceptions — Aid which may be considered compatible with the common market — Aid for protection of the environment — Community guidelines on State aid for environmental protection — Aid in the form of exemption from a tax — Criteria for assessment
(Arts 6 and 87(3) EC; Commission notice 2001/C 37/03, point 51(1))
(see paras 102-109, 111)
Re:
| Applications pursuant to Article 263 TFEU for annulment, in whole or in part, of Commission Decision 2007/375/EC of 7 February 2007 concerning the exemption from excise duty on mineral oils used as fuel for alumina production in Gardanne, in the Shannon region and in Sardinia implemented by France, Ireland and Italy respectively (C 78/2001 (ex NN 22/01), C 79/2001 (ex NN 23/01), C 80/2001 (ex NN 26/01)) (OJ 2007 L 147, p. 29), in so far as it finds that State aid was granted by Ireland, from 1 January 2004, on the basis of the exemption from excise duty on mineral oils used as fuel for alumina production in the Shannon region (Ireland), and in so far as it orders Ireland to recover the aid or to cancel or suspend its payment. |
Operative part
The Court:
2. | | Orders Ireland to pay the costs in Case T‑129/07; |
3. | | Orders Aughinish Alumina Ltd to pay the costs in Case T‑130/07. |