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Document 62016CA0203
Case C-203/16 P: Judgment of the Court (Second Chamber) of 28 June 2018 — Dirk Andres, acting as liquidator in the insolvency of Heitkamp BauHolding GmbH v European Commission, Federal Republic of Germany (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 — Actions 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-203/16 P: Judgment of the Court (Second Chamber) of 28 June 2018 — Dirk Andres, acting as liquidator in the insolvency of Heitkamp BauHolding GmbH v European Commission, Federal Republic of Germany (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 — Actions 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-203/16 P: Judgment of the Court (Second Chamber) of 28 June 2018 — Dirk Andres, acting as liquidator in the insolvency of Heitkamp BauHolding GmbH v European Commission, Federal Republic of Germany (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 — Actions 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)
OJ C 294, 20.8.2018, p. 2–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Case C-203/16 P: Judgment of the Court (Second Chamber) of 28 June 2018 — Dirk Andres, acting as liquidator in the insolvency of Heitkamp BauHolding GmbH v European Commission, Federal Republic of Germany (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 — Actions 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)
Judgment of the Court (Second Chamber) of 28 June 2018 — Dirk Andres, acting as liquidator in the insolvency of Heitkamp BauHolding GmbH v European Commission, Federal Republic of Germany
(Case C-203/16 P) ( 1 )
‛(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 — Actions 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)’
2018/C 294/02Language of the case: GermanParties
Appellant: Dirk Andres, acting as liquidator in the insolvency of Heitkamp BauHolding GmbH (represented by: W. Niemann, S. Geringhoff and P. Dodos, Rechtsanwälte)
Other parties to the proceedings: European Commission (represented by: R. Lyal, T. Maxian Rusche and K. Blanck-Putz, acting as Agents), Federal Republic of Germany (represented by: T. Henze and R. Kanitz, acting as Agents)
Operative part of the judgment
The Court:
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1. |
Dismisses the cross-appeal; |
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2. |
Annuls points 2 and 3 of the operative part of the judgment of the General Court of the European Union of 4 February 2016, Heitkamp BauHolding v Commission (T-287/11, EU:T:2016:60); |
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3. |
Annuls Commission Decision 2011/527/EU of 26 January 2011 on State aid C 7/10 (ex CP 250/09 and NN 5/10) implemented by Germany — Scheme for the carry-forward of tax losses in the case of restructuring of companies in difficulty (Sanierungsklausel); |
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4. |
Orders the European Commission to pay, in addition to its own costs, the costs incurred by Dirk Andres, acting as liquidator in the insolvency of Heitkamp BauHolding GmbH, relating both to the proceedings at first instance and on appeal; |
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5. |
Orders the Federal Republic of Germany to bear its own costs relating to the appeal proceedings. |
( 1 ) OJ C 211, 13.6.2016.