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State Aids and Environmental Taxes: The Northern Ireland Exemption to the UK Aggregates Levy
Published online by Cambridge University Press: 20 January 2017
Extract
The General Court annuls Decision C(2004) 1614 final, in which the Commission declared that the modified exemption to the aggregates levy in Northern Ireland, as notified by the United Kingdom, fell within the scope of Article 87(1) EC [107(1) TFEU] but was compatible with the common market on the basis of Article 87(3)(c) EC [107(3)(C) TFEU] (author's headnote).
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References
1 Case T-210/02 British Aggregates Association v. Commission [2006] ECR II-2789.
2 Case C-487/06 P British Aggregates Association v. Commission [2008] ECR I-10505.
3 OJ C 37, 3.2.2001, p. 3, now replaced by the 2004 Guidelines, OJ C 82, 1.4.2008, p. 1.
4 I will hereinafter refer, exclusively, to the numbering of the TFEU.
5 Case T-159/04, supra note 1, para. 55.
6 Ibid., para. 57.
7 Ibid., para. 59.
8 Ibid., para. 91.
9 Ibid., para. 97–98.
10 Ibid., para. 99.
11 Ibid., para. 100.
12 Ibid., para. 101.
13 Ibid., para. 102.
14 Case T-158/99 Thermenhotel Stoiser Franz Gesellschaft and others v. Comission [2004] ECR II-1.
15 See, for e.g., Case T-388/03 Deutsche Post and DHL v. Commission [2009] ECR II-199, para. 69.
16 Case C-487/06, supra note 2, para. 36.
17 Case C-313/90 CIRFS v. Commission [1993] ECR I-1125, para. 31.
18 See, for e.g., Case C-319/07 P 3F v. Commission [2009] ECR I-5963, paras. 31 and 34.
19 The standing requirements in State aid cases are again at stake in two pending cases: Case C-83/09 P Comission v. Kronoply and Kronotex and Case C-148/09 P Belgium v. Deutsche Post and DHL. See the Opinions of Advocate General Jääskinen of 24 November 2010 and 2 December 2010, respectively.
20 Case C-73/79 Commission v. Italy [1980] ECR 1533, para. 11.
21 Neither the tax nor the exemption was linked to the crossing of a frontier. See Joined Cases C-393/04 and C-41/05 Air Liquide Industries Belgium v. Ville de Seraing and Province de Liège [2006] ECR I-5293, para. 53.
22 See, for e.g., Case C-204/97 Portugal v. Commission [2001] ECR I-3175.