This document is an excerpt from the EUR-Lex website
Document 62023CN0653
Case C-653/23, TOODE: Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 6 November 2023 — SIA TOODE v Valsts ieņēmumu dienests
Case C-653/23, TOODE: Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 6 November 2023 — SIA TOODE v Valsts ieņēmumu dienests
Case C-653/23, TOODE: Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 6 November 2023 — SIA TOODE v Valsts ieņēmumu dienests
OJ C, C/2024/630, 15.1.2024, ELI: http://data.europa.eu/eli/C/2024/630/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Official Journal |
EN Series C |
C/2024/630 |
15.1.2024 |
Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 6 November 2023 — SIA TOODE v Valsts ieņēmumu dienests
(Case C-653/23, TOODE)
(C/2024/630)
Language of the case: Latvian
Referring court
Administratīvā apgabaltiesa
Parties to the main proceedings
Applicant at first instance and appellant on appeal: SIA TOODE
Defendant at first instance: Valsts ieņēmumu dienests
Questions referred
(1) |
Is Article 107(1) of the Treaty on the Functioning of the European Union to be interpreted as meaning that State aid is to be considered to have been ‘granted’ at the point in time when the competent public authority unduly refused to rule that an individual had a right to receive State aid, if such is established by a judicial decision made after the expiry of the time limit prescribed for granting the aid? |
(2) |
Is Article 1(b)(ii) of Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (1) to be interpreted as meaning that aid which, in the absence of a decision by the competent public authority within the time limit prescribed for granting the aid, is granted to an individual after the expiry of the period laid down by the aid scheme for granting the aid, pursuant to a judicial decision finding that, within the period laid down by the aid scheme for the granting of the aid, the individual fulfilled all the conditions laid down by national law to receive the aid in question and that the refusal of the competent public authority to grant the aid was unlawful, constitutes existing aid? |
ELI: http://data.europa.eu/eli/C/2024/630/oj
ISSN 1977-091X (electronic edition)