Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62016CN0233

    Case C-233/16: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 25 April 2016 — Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Generalitat de Catalunya

    OJ C 260, 18.7.2016, p. 21–22 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    18.7.2016   

    EN

    Official Journal of the European Union

    C 260/21

    Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 25 April 2016 — Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Generalitat de Catalunya

    (Case C-233/16)

    (2016/C 260/27)

    Language of the case: Spanish

    Referring court

    Tribunal Supremo, Sala de lo Contencioso-Administrativo, Sección Segunda

    Parties to the main proceedings

    Appellant: Asociación Nacional de Grandes Empresas de Distribución (ANGED)

    Respondent: Generalitat de Catalunya

    Questions referred

    1.

    Must Articles 49 TFEU and 54 TFEU be interpreted as precluding a regional tax imposed on the use of individual large retail spaces with sales areas covering 2 500 m2 or more due to their potential effect on planning, the environment and urban retailing patterns in the region, but which, as a matter of law, applies irrespective of whether or not such retail establishments are actually situated in a consolidated urban area and in practice usually affects undertakings from other Member States, given that: (i) it does not affect traders who own several retail establishments, each with sales areas of less than 2 500 m2, whatever the total sales area of all of those establishments together; (ii) it exempts collective retail establishments; (iii) it excludes individual retail establishments which are garden centres and those selling vehicles, building materials, machinery and industrial supplies; and (iv) retail establishments given over essentially to the sale of furniture, sanitary ware and doors and windows and those that are do-it-yourself stores are required to pay the tax on only 40 % of the relevant net tax base?

    2.

    Must Article 107(1) TFEU be interpreted as meaning that the following constitute State aid prohibited under that provision: (i) the full exemption from the IGEC of individual retail establishments whose sales areas are less than 2 500 m2, of collective retail establishments and of individual retail establishments which are garden centres and those selling vehicles, building materials, machinery and industrial supplies; and (ii) the partial exemption from the IGEC of individual retail establishments given over essentially to the sale of furniture, sanitary ware and doors and windows and of do-it-yourself stores?

    3.

    If those full and partial exemptions from the IGEC constitute State aid within the meaning of Article 107(1) TFEU, what would the scope ratione temporis of such a finding be, in the light of the letter dated 2 October 2013 from the Director for State Aid, Directorate-General for Competition (DG COMP) to the Permanent Representation of Spain to the European Union in connection with case CP 11/01, concerning alleged aid granted by the Autonomous Community of Catalonia under the law passed by the Catalan Parliament?
    Top