Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Information not available
Systematic classification scheme
1.
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4 Internal policy of the European Union
4.09 State aid
4.09.01 Definition of aid
4.09.01.00 General
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4 Internal policy of the European Union
4.09 State aid
4.09.01 Definition of aid
4.09.01.03 Advantage conferred on an undertaking
4.09.01.03.00 General
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4 Internal policy of the European Union
4.09 State aid
4.09.01 Definition of aid
4.09.01.03 Advantage conferred on an undertaking
4.09.01.03.00 General
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4 Internal policy of the European Union
4.09 State aid
4.09.01 Definition of aid
4.09.01.03 Advantage conferred on an undertaking
4.09.01.03.00 General
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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
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4 Internal policy of the European Union
4.09 State aid
4.09.01 Definition of aid
4.09.01.00 General
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2 Institutional framework of the European Union
2.05 Legal acts of the European Union
2.05.06 Statement of reasons
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4.09.04.07.01 Statement of reasons for the decision following the formal investigation procedure
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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
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4.09.02 Damage to competition and effect on trade
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4 Internal policy of the European Union
4.09 State aid
4.09.02 Damage to competition and effect on trade
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1 The legal order of the European Union
1.01 Sources of EU law
1.01.02 General principles of law
1.01.02.04 Legal certainty
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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
4.09.04.08.00 General
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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
4.09.04.08.03 Amount of aid to be recovered
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Citations of case-law or legislation
References in grounds of judgment
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TFEU, Article 107
: paragraphs 94, 108, 115, 116, 118, 131, 168, 182 - 184, 186, 300, 303, 311, 316, 326, 368, 370, 406 - 410, 413, 415, 416
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TFEU, Article 107
-P1 : paragraphs 19, 25, 26, 88, 91, 106, 107, 113, 120, 137, 141, 143, 144, 146, 148, 150, 151, 153, 157, 161, 162, 179, 204, 206, 207, 224, 226, 313, 332, 380
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TFEU, Article 107
-P2 : paragraph 40
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TFEU, Article 107
-P3 : paragraph 40
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TFEU, Article 108
: paragraph 116
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TFEU, Article 108
-P2 : paragraph 5
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TFEU, Article 108
-P3 : paragraphs 41, 45
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TFEU, Article 114
: paragraphs 90, 100, 109
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TFEU, Article 263
: paragraph 205
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TFEU, Article 296
: paragraphs 91, 98, 177, 300, 368, 370, 379
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TFEU, Article 296
-L2 : paragraph 95
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TFEU, Article 296
-P2 : paragraph 178
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TEU, Article 3
-P6 : paragraph 101
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TEU, Article 4
: paragraphs 90, 98, 100, 109
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TEU, Article 5
: paragraphs 90, 98, 100, 109
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TEU, Article 5
-P1 : paragraph 101
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TEU, Article 5
-P2 : paragraph 101
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Regulation 659/1999
-A14P1 : paragraph 92
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Decision 2011/276
-C155 : paragraph 304
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Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01)
-A19P2 : paragraph 86
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Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01)
-A27P5 : paragraphs 49, 63
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Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01)
-A28P5 : paragraph 48
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Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01)
-A67P2 : paragraphs 51, 66
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Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01)
-A68P1 : paragraphs 80, 87
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Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01)
-A89 : paragraph 83
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Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01)
-A106P2 : paragraphs 81, 82
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Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01)
-A151 : paragraphs 52, 67
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Regulation 1589/2015
: paragraph 92
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Regulation 1589/2015
-A01LD : paragraphs 343, 344, 348, 350, 354
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Regulation 1589/2015
-A01LE : paragraphs 342, 355
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Regulation 1589/2015
-A02 : paragraphs 115, 184
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Regulation 1589/2015
-A16P1 : paragraphs 400, 403, 404, 406, 410, 415
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Decision 2016/2326
: paragraph 6
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Decision 2016/2326
-A01 : paragraph 75
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Decision 2016/2326
-A02 : paragraph 75
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Decision 2016/2326
-A03 : paragraph 75
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Decision 2016/2326
-A04 : paragraph 75
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Decision 2016/2326
-S2 : paragraph 7
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Decision 2016/2326
-S7 : paragraph 18
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Decision 2016/2326
-S8 : paragraph 40
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Decision 2016/2326
-S9 : paragraph 41
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Decision 2016/2326
-S10 : paragraph 42
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Court of Justice - Judgment C -173/73
-N28 : paragraphs 104, 135
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Court of Justice - Judgment C -730/79
-N11 : paragraph 390
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Court of Justice - Judgment C -296/82
: paragraph 391
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Court of Justice - Judgment C -324/90
-N14 : paragraph 345
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Court of Justice - Judgment C -324/90
-N15 : paragraph 345
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Court of Justice - Judgment C -387/92
-N14 : paragraph 137
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Court of Justice - Judgment C -63/93
-N20 : paragraphs 181, 405
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Court of Justice - Judgment C -329/93
: paragraph 391
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General Court - Judgment T -371/94
-N116 : paragraph 153
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General Court - Judgment T -298/97
-N80 : paragraph 390
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Court of Justice - Judgment C -156/98
-N30 : paragraph 381
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Court of Justice - Judgment C -501/00
-N73 : paragraph 178
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General Court - Judgment T -324/00
-N77 : paragraph 414
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Court of Justice - Judgment C -73/03
-N28 : paragraph 318
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Court of Justice - Judgment C -88/03
-N56 : paragraph 138
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Court of Justice - Judgment C -88/03
-N89 : paragraph 380
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Court of Justice - Judgment C -172/03
-N55 : paragraph 381
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Court of Justice - Judgment C -182/03
: paragraph 169
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Court of Justice - Judgment C -182/03
-N81 : paragraphs 104, 135
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Court of Justice - Judgment C -182/03
-N95 : paragraph 142
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Court of Justice - Judgment C -182/03
-N96 : paragraph 131
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General Court - Judgment T -68/03
-N34 : paragraph 202
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General Court - Judgment T -340/03
-N167 : paragraph 174
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Court of Justice - Judgment C -222/04
-N140 : paragraph 382
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General Court - Judgment T -427/04
: paragraph 306
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Court of Justice - Judgment C -441/06
-N29 : paragraph 423
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Court of Justice - Judgment C -487/06
-N87 : paragraphs 182, 407
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Court of Justice - Judgment C -494/06
: paragraph 397
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Court of Justice - Judgment C -494/06
-N49 : paragraph 380
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Court of Justice - Judgment C -290/07
-N90 : paragraph 202
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Court of Justice - Judgment C -78/08
-N46 : paragraph 137
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Court of Justice - Judgment C -78/08
-N49 : paragraph 334
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Court of Justice - Judgment C -399/08
-N40 : paragraph 136
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Court of Justice - Judgment C -399/08
-N84 : paragraph 205
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Court of Justice - Judgment C -487/08
-N37 : paragraph 135
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Court of Justice - Judgment C -71/09
-N136 : paragraph 383
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Court of Justice - Judgment C -106/09
-N97 : paragraph 105
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Court of Justice - Judgment C -106/09
-N104 : paragraph 106
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Court of Justice - Judgment C -138/09
-N21 : paragraph 170
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Court of Justice - Judgment C -269/09
-N47 : paragraphs 104, 134
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Court of Justice - Judgment C -452/10
-N120 : paragraph 203
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Court of Justice - Judgment C -452/10
-N121 : paragraph 203
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Court of Justice - Order C -81/10
-N43 : paragraphs 302, 320
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Court of Justice - Judgment C -510/11
-N76 : paragraph 186
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General Court - Judgment T -538/11
-N65 : paragraph 104
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General Court - Judgment T -538/11
-N66 : paragraph 104
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Court of Justice - Judgment C -533/12
-N15 : paragraph 206
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Court of Justice - Judgment C -559/12
-N63 : paragraph 202
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Court of Justice - Judgment C -522/13
-N21 : paragraph 136
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Court of Justice - Judgment C -522/13
-N22 : paragraph 138
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General Court - Judgment T -305/13
-N95 : paragraph 202
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General Court - Judgment T -515/13
: paragraphs 322, 387, 388
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General Court - Judgment T -515/13
-N115 : paragraphs 302, 321
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General Court - Judgment T -515/13
-N116 : paragraphs 302, 321
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Court of Justice - Judgment C -15/14
: paragraphs 329, 341
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Court of Justice - Judgment C -15/14
-N59 : paragraph 332
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Court of Justice - Judgment C -15/14
-N60 : paragraph 333
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Court of Justice - Judgment C -524/14
-N40 : paragraph 118
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Court of Justice - Judgment C -20/15
-N57 : paragraph 334
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Court of Justice - Judgment C -20/15
-N58 : paragraph 335
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Court of Justice - Judgment C -20/15
-N79 : paragraphs 182, 407
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Court of Justice - Judgment C -211/15
-N53 : paragraph 333
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Court of Justice - Judgment C -211/15
-N54 : paragraph 333
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Court of Justice - Judgment C -270/15
-N49 : paragraph 333
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Court of Justice - Judgment C -486/15
-N87 : paragraph 206
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General Court - Judgment T -314/15
-N79 : paragraph 333
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General Court - Judgment T -314/15
-N80 : paragraph 351
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General Court - Judgment T -314/15
-N81 : paragraph 351
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General Court - Judgment T -314/15
-N85 : paragraph 334
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Court of Justice - Judgment C -128/16
: paragraphs 321, 387
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Court of Justice - Judgment C -91/17
-N114 : paragraph 139
Operative part
Information not available
Opinion
Information not available
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Information not available
Date of the hearing
Information not available
Date of delivery
24/09/2019
References
Publication in the Official Journal
Judgment: OJ C 413 from 09.12.2019, p.39
Application: OJ C 59 from 15.02.2016, p.48
Name of the parties
Luxembourg v Commission
Notes on Academic Writings
- Luja, Raymond H.C.: Starbucks en Fiat: gaat fiscale autonomie verloren, of toch niet? Een karte beschouwing van de gevoegdezaken T-760/15 en T-636/16 van 24 september 2019 (Nederland en Starbucks Cop en Starbucks Manufacturing EMEA - COmmissie), en T-755/15 en T-759/15 van 24 september 2019 (Luxemburg en Fiat Chrysler Finance Europe - Commissie), Tijdschrift voor Staatssteun 2019 p.202-204 (NL)
- Simester, Ian: A new European "arm's length" principle, The Law Quarterly Review 2020 p. 370-375 (EN)
- Dony, Marianne: Rulings fiscaux et règles relatives aux aides d'État: quels enseignements tirer des arrêts Fiat et Starbucks ?, Cahiers de droit européen 2020 n° 1 p. 133-175 (FR)
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Information not available
Subject-matter
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
septième chambre élargie (Tribunal)
Judge-Rapporteur
Tomljenović
Advocate General
Information not available
Language(s) of the Case
Language(s) of the Opinion
Information not available