Judgment of the Court (Second Chamber) of 28 June 2018

Lowell Financial Services GmbH v European Commission

Appeal — State aid — German tax legislation concerning the possibility of carrying certain losses forward to future tax years (‘restructuring clause’) — Decision declaring the aid scheme incompatible with the internal market — Action for annulment — Admissibility — Article 263, fourth paragraph, TFEU — Person individually concerned — Article 107(1) TFEU — Concept of ‘State aid’ — Condition relating to selectivity — Determination of the reference framework — Legal classification of the facts

Case C-219/16 P

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)

• (Appeal Case before the General Court T-620/11)