This document is an excerpt from the EUR-Lex website
Document 62016TJ0160
Judgment of the General Court (Fifth Chamber) of 31 May 2018.
Groningen Seaports NV and Others v European Commission.
State aid — Corporate tax exemption granted by the Netherlands to six Dutch public seaports — Decision declaring the aid scheme incompatible with the internal market — Obligation to state reasons — Equal treatment.
Case T-160/16.
Judgment of the General Court (Fifth Chamber) of 31 May 2018.
Groningen Seaports NV and Others v European Commission.
State aid — Corporate tax exemption granted by the Netherlands to six Dutch public seaports — Decision declaring the aid scheme incompatible with the internal market — Obligation to state reasons — Equal treatment.
Case T-160/16.
Judgment of the General Court (Fifth Chamber) of 31 May 2018 –
Groningen Seaports and Others v Commission
(Case T‑160/16)
(State aid — Corporate tax exemption granted by the Netherlands to six Dutch public seaports — Decision declaring the aid scheme incompatible with the internal market — Obligation to state reasons — Equal treatment)
1. |
Actions for annulment—Jurisdiction of the EU judicature—Defunct legal person that is the addressee of a decision of an EU institution—Action for annulment capable of being brought by the addressee’s successor (Art. 263, fourth para., TFEU) (see para. 59) |
2. |
State aid—Commission decision finding aid incompatible with the internal market—Obligation to state reasons—Scope (Art. 296, second para., TFEU; Charter of Fundamental Rights of the European Union, Art. 41) (see paras 78, 91) |
3. |
Member States—Obligations—Infringement—Justification based on the possible failure to fulfil obligations of another Member State—Not permissible (see para. 97) |
4. |
Judicial proceedings—Application initiating proceedings—Formal requirements—Identification of the subject-matter of the dispute—Brief summary of the pleas in law on which the application is based—Abstract statement—Inadmissibility (Statute of the Court of Justice, Art. 21; Rules of Procedure of the General Court, Art. 76(d)) (see para. 113) |
5. |
EU law—Principles—Equal treatment—Need to comply with the principle of legality—Impossible to rely on an unlawful act committed in favour of a third party (see para. 116) |
6. |
EU law—Principles—Equal treatment—Infringement—Meaning (see para. 119) |
Re:
Application under Article 263 TFEU for annulment of Commission Decision (EU) 2016/634 of 21 January 2016 on aid measure SA.25338 (2014/C) (ex E 3/2008 and ex CP 115/2004) implemented by the Netherlands — Corporate tax exemption for public undertakings (OJ 2016 L 113, p. 148).
Operative part
The Court:
1. |
Grants Havenbedrijf Moerdijk NV leave to replace Havenschap Moerdijk as applicant; |
2. |
Dismisses the action; |
3. |
Orders Groningen Seaports NV and the other applicants whose names appear in the annex to bear their own costs and those incurred by the European Commission; |
4. |
Orders the Kingdom of the Netherlands to bear its own costs. |