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Document E2010J0004
Judgment of the Court of 10 May 2011 in Joined Cases E-4/10, E-6/10 and E-7/10 — Principality of Liechtenstein, Reassur Aktiengesellschaft and Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to captive insurance companies — Notion of undertaking — Selectivity — Existing aid and new aid — Distortion of competition and effect on trade — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
Judgment of the Court of 10 May 2011 in Joined Cases E-4/10, E-6/10 and E-7/10 — Principality of Liechtenstein, Reassur Aktiengesellschaft and Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to captive insurance companies — Notion of undertaking — Selectivity — Existing aid and new aid — Distortion of competition and effect on trade — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
Judgment of the Court of 10 May 2011 in Joined Cases E-4/10, E-6/10 and E-7/10 — Principality of Liechtenstein, Reassur Aktiengesellschaft and Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to captive insurance companies — Notion of undertaking — Selectivity — Existing aid and new aid — Distortion of competition and effect on trade — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
OJ C 294, 6.10.2011, p. 7–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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6.10.2011 |
EN |
Official Journal of the European Union |
C 294/7 |
JUDGMENT OF THE COURT
of 10 May 2011
in Joined Cases E-4/10, E-6/10 and E-7/10
Principality of Liechtenstein, Reassur Aktiengesellschaft and Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority
(Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to captive insurance companies — Notion of undertaking — Selectivity — Existing aid and new aid — Distortion of competition and effect on trade — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
2011/C 294/07
In Joined Cases E-4/10, E-6/10 and E-7/10, Principality of Liechtenstein, Reassur Aktiengesellschaft and Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority — APPLICATION for the annulment of Decision 97/10/COL of 24 March 2010 regarding the taxation of captive insurance companies under the Liechtenstein Tax Act, the Court, composed of Carl Baudenbacher, President, Thorgeir Örlygsson (Judge-Rapporteur) and Per Christiansen, Judges, gave judgment on 10 May 2011, the operative part of which is as follows:
The Court hereby:
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1. |
Dismisses the applications. |
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2. |
Orders the applicants to pay the costs of the proceedings. |