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Document 62016CN0235

    Case C-235/16: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 25 April 2016 — Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Consejo de Gobierno del Principado de Asturias

    OJ C 260, 18.7.2016, p. 23–24 (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 260/23

    Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 25 April 2016 — Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Consejo de Gobierno del Principado de Asturias

    (Case C-235/16)

    (2016/C 260/29)

    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: Consejo de Gobierno del Principado de Asturias

    Questions referred

    1.

    Must Article 49 TFEU and Article 54 TFEU be interpreted as precluding a regional tax levied on the operation of large retail establishments with a public display and sales area equal to or exceeding 4 000 m2 on account of their impact on the territory, environment and urban trading area of that region, but which applies regardless of whether the retail establishments are actually situated inside or outside the consolidated urban area and is borne in most cases by undertakings of other Member States, bearing in mind that the tax (i) does not affect traders who own several retail establishments, whether of an individual or collective nature, with a public display and sales area of less than 4 000 m2 irrespective of the total public display and sales area of all their establishments; and (ii) is not levied on large retail establishments of an individual nature, with a public display and sales area not exceeding 10 000 m2, which solely and exclusively pursue the business of a garden centre or of selling vehicles, construction materials, machinery or industrial supplies?

    2.

    Must Article 107(1) TFEU be interpreted as meaning that the following constitutes State aid prohibited under that provision: the non-imposition of Asturian IGEC on retail establishments, individual or collective, with a public display and sales area of less than 4 000 m2 and individual large retail establishments, with a public display and sales area not exceeding 10 000 m2, which solely and exclusively pursue the business of a garden centre or of selling vehicles, construction materials, machinery or industrial supplies?
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