Judgment of the Court (Second Chamber) of 22 June 2006.

Kingdom of Belgium (C-182/03) and Forum 187 ASBL (C-217/03) v Commission of the European Communities.

State aid - Existing aid regime - Tax regime for coordination centres established in Belgium - Application by an association - Admissibility - Commission Decision that the regime does not constitute aid - Change in the Commission's appraisal - Article 87(1) EC - Protection of legitimate expectations - General principle of equal treatment.

Joined cases C-182/03 and C-217/03.


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment
ECLI:EU:C:2006:416
22/06/2006 Belgium v Commission
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2006:416
22/06/2006 Belgium v Commission
Opinion
ECLI:EU:C:2006:89
09/02/2006 Belgium v Commission
EUR-Lex text EUR-Lex bilingual text
Order
ECLI:EU:C:2005:266
28/04/2005 Belgium v Commission
Order
ECLI:EU:C:2003:385
26/06/2003 Belgium v Commission
EUR-Lex text EUR-Lex bilingual text
Order (Summary)
ECLI:EU:C:2003:385
26/06/2003 Belgium v Commission
Application (OJ)
07/06/2003 Belgium v Commission
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

2006 I-05479

Subject-matter

Action for annulment of the decision of the Commission of the European Communities C(2003) final of 17 February 2003 concerning the aid scheme implemented by the Kingdom of Belgium in favour of coordination centres established in Belgium inasmuch as it does not authorise the renewal of current authorisations of centres

Systematic classification scheme

1.
B European Community (EEC/EC)
  B-19 Legal proceedings
    B-19.02 Actions for annulment
      B-19.02.02 Applications by natural or legal persons
B European Community (EEC/EC)
  B-19 Legal proceedings
    B-19.02 Actions for annulment
      B-19.02.02 Applications by natural or legal persons
B European Community (EEC/EC)
  B-09 State aid
    B-09.04 Procedure for reviewing aid
      B-09.04.01 Existing aid and new aid
B European Community (EEC/EC)
  B-09 State aid
    B-09.04 Procedure for reviewing aid
      B-09.04.06 Formal investigation procedure
B European Community (EEC/EC)
  B-09 State aid
    B-09.01 Definition of aid
      B-09.01.03 Advantage conferred on an undertaking
        B-09.01.03.00 General
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-09.04 Procedure for reviewing aid
      B-09.04.07 Commission decision following the formal investigation procedure
B European Community (EEC/EC)
  B-20 Acts of the institutions
    B-20.05 Statement of reasons
A The Community legal order
  A-01 Sources of Community law
    A-01.02 General principles of law
      A-01.02.04 Principle of the protection of legitimate expectations
A The Community legal order
  A-01 Sources of Community law
    A-01.02 General principles of law
      A-01.02.04 Principle of the protection of legitimate expectations
B European Community (EEC/EC)
  B-09 State aid
    B-09.04 Procedure for reviewing aid
      B-09.04.07 Commission decision following the formal investigation procedure


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 25/04/2003

Date of the Opinion

  • 09/02/2006

Date of the hearing

Information not available

Date of delivery

22/06/2006


References

Publication in the Official Journal

Application: OJ C 135 from 07.06.2003, p.21

Judgment: OJ C 212 from 02.09.2006, p.1

Name of the parties

Belgium v Commission

Notes on Academic Writings

  1. Tserkezis, Giorgos: Armenopoulos 2004 p.1623 (EL)
  2. Malherbe, Jacques ; Wathelet, Melchior: Pending Cases Filed by Belgian Courts: The Kerckhaert-Morres Case. Pending Cases involving Belgium: The Belgian Coordination Centres Cases, Commission v Belgium, Commission v Belgium. Pending Cases Filed by French Courts: The Denkavit Case, ECJ : recent developments in direct taxation (Ed. Linde - Wien) 2006 p.29-72 (EN)
  3. Mok, M.R.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2006 nº 455 (NL)
  4. Alexis, Alain: En application des dispositions de l'article 88 CE, la Commission peut changer son appréciation sur le seul fondement d'une application plus rigoureuse des règles du traité en matière d'aides d'Etat, mais doit prendre en considération la confiance légitime créée par d'anciennes décisions, Concurrences : revue des droits de la concurrence 2006 nº 3 p.131-132 (FR)
  5. Pogáčová, Juliana: Rozsudok "ROZHODOVACIA PRAX SÚDNEHO DVORA A SÚDU PRVÉHO STUPŇA", Výber z rozhodnutí Súdneho dvora Európskych spoločenstiev 2006 p.60-82 (SK)
  6. Bergerès, Maurice-Christian: Une garantie cardinale pour les contribuables européens: le principe de confiance légitime (à propos de l'arrêt de la CJCE du 22 juin 2006, aff. C-182/03, Belgique / Commission), Revue de droit fiscal 2006 p.1744-1747 (FR)
  7. Arhel, Pierre: Activité des juridictions communautaires en droit de la concurrence (juin 2006), Petites affiches. La Loi / Le Quotidien juridique 2006 nº 216 p.11-13 (FR)
  8. Adriaanse, P.C.: S.E.W. ; Sociaal-economische wetgeving 2007 p.242-244 (NL)
  9. Mehta, Jayant: Case report joined cases C 182/03 (Belgium) and C 217/03 (Forum 187) v. Commission, European State Aid Law Quarterly 2007 p.732-741 (EN)
  10. Rossi-Maccanico, Pierpaolo: The Koninklijke Friesland Foods Case Law: More legal Certainty in legitimate Expectation, European State Aid Law Quarterly 2008 p.112-122 (EN)
  11. Joris, Tony ; De Cock, Wout: Is Belgium and Forum 187 v. Commission a Suitable Legal Source for an EU "At Arm’s Length Principle"?, European State Aid Law Quarterly 2017 p.607 - 616 (EN)



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
  • Actions for annulment : application granted

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Kūris

Advocate General

Léger

Language(s) of the Case

  • French

Language(s) of the Opinion

  • French