Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 107 -P1 : paragraphs 76, 90, 119, 144
• TFEU, Article 108 -P2 : paragraph 64
• TFEU, Article 263 -L4 : paragraphs 49, 54, 56, 76, 79
• General Court - Rules of Procedure (1991) -A48P2 : paragraphs 117, 149
• General Court - Rules of Procedure (1991) -A134P1 : paragraph 175
• General Court - Rules of Procedure (1991) -A134P3 : paragraph 175
• General Court - Rules of Procedure (1991) -A138P1 : paragraph 178
• Court of Justice - Judgment C -25/62 : paragraphs 60, 65, 70, 76
• Court of Justice - Judgment C -11/82 -N31 : paragraph 62
• Court of Justice - Judgment C -241/94 -N33 : paragraph 102
• Court of Justice - Judgment C -143/99 -N42 : paragraph 92
• General Court - Judgment T -131/99 -N29 : paragraph 83
• General Court - Judgment T -231/99 -N156 : paragraph 117
• Court of Justice - Judgment C -74/00 -N168 : paragraph 102
• Court of Justice - Judgment C -298/00 -N37 : paragraph 61
• Court of Justice - Order C -204/02 : paragraph 117
• General Court - Judgment T -210/02 -N84 : paragraph 159
• General Court - Judgment T -300/02 : paragraph 73
• General Court - Judgment T -309/02 : paragraph 73
• General Court - Judgment T -309/02 -N47 : paragraph 61
• Court of Justice - Judgment C -78/03 -N37 : paragraph 64
• Court of Justice - Judgment C -88/03 -N82 : paragraph 166
• Court of Justice - Judgment C -182/03 -N120 : paragraph 137
• Court of Justice - Judgment C -182/03 -N60 : paragraph 62
• Court of Justice - Judgment C -182/03 -N63 : paragraph 70
• Court of Justice - Judgment C -519/07 -N48 : paragraph 58
• Court of Justice - Judgment C -519/07 -N54 : paragraph 62
• Court of Justice - Judgment C -519/07 -N55 : paragraph 74
• Court of Justice - Judgment C -519/07 -N57 : paragraph 70
• Court of Justice - Judgment C -519/07 -N63 : paragraph 82
• General Court - Judgment T -11/07 -N49 : paragraph 102
• Court of Justice - Judgment C -78/08 -N50 : paragraph 91
• Court of Justice - Judgment C -78/08 -N54 : paragraph 91
• Court of Justice - Judgment C -78/08 -N64 : paragraph 92
• Court of Justice - Judgment C -78/08 -N65 : paragraph 159
• Court of Justice - Judgment C -78/08 -N70 : paragraph 159
• Court of Justice - Judgment C -78/08 -N73 : paragraph 160
• Court of Justice - Judgment C -78/08 -N74 : paragraph 160
• Court of Justice - Judgment C -78/08 -N75 : paragraph 160
• Court of Justice - Judgment C -279/08 -N62 : paragraph 93
• General Court - Judgment T -335/08 -N162 : paragraph 137
• Court of Justice - Judgment C -71/09 -N52 : paragraph 60
• Court of Justice - Judgment C -71/09 -N56 : paragraphs 70, 76
• Court of Justice - Judgment C -71/09 -N63 : paragraph 76
• Court of Justice - Judgment C -71/09 -N64 : paragraph 76
• Court of Justice - Judgment C -106/09 -N75 : paragraph 91
• General Court - Judgment T -219/10 -N44 : paragraph 141
• General Court - Judgment T -219/10 -N45 : paragraph 141
• General Court - Judgment T -221/10 : paragraph 73
• Court of Justice - Judgment C -439/11 -N46 : paragraph 117
• Court of Justice - Judgment C -6/12 -N30 : paragraph 166
• Court of Justice - Judgment C -132/12 -N50 : paragraph 82
• Court of Justice - Judgment C -132/12 -N51 : paragraph 82
• Court of Justice - Judgment C -132/12 -N52 : paragraph 82
• Court of Justice - Judgment C -132/12 -N53 : paragraph 82
• Court of Justice - Judgment C -132/12 -N54 : paragraph 82
• Court of Justice - Judgment C -132/12 -N59 : paragraph 70
• Court of Justice - Judgment C -132/12 -N60 : paragraph 70
• Court of Justice - Judgment C -132/12 -N61 : paragraph 70
• Court of Justice - Judgment C -133/12 -N46 : paragraph 70
• Court of Justice - Judgment C -133/12 -N47 : paragraph 70
• Court of Justice - Judgment C -133/12 -N48 : paragraph 70
• Court of Justice - Judgment C -133/12 -N54 : paragraph 82
• Court of Justice - Judgment C -274/12 : paragraph 73
• Court of Justice - Judgment C -274/12 -N46 : paragraph 60
• Court of Justice - Judgment C -274/12 -N47 : paragraph 61

Operative part

• Confirms : Decision 2011/527

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 06/06/2011

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 98 from 14.03.2016, p.27

Application: OJ C 238 from 13.08.2011, p.21

Name of the parties

Heitkamp BauHolding v Commission

Notes on Academic Writings

1. Luja, Raymond: GFKL Financial Services. German Sanierungsklausel, Highlights & Insights on European Taxation 2016 nº 5 p.189-190 (EN)
2. 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)
3. 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