Judgment of the Court (First Chamber) of 21 July 2016 (request for a preliminary ruling from the Bundesfinanzgericht — Außenstelle Linz — Austria) — Dilly’s Wellnesshotel GmbH v Finanzamt Linz

(Case C-493/14) (1)

((Reference for a preliminary ruling - State aid - Aid scheme in the form of reductions in environmental taxes - Regulation (EC) No 800/2008 - Categories of aid which may be regarded as compatible with the internal market and exempt from the obligation to notify - Mandatory nature of the conditions for exemption - Article 3(1) - Express reference to that regulation in the aid scheme))

(2016/C 343/03)

Language of the case: German

Referring court

Bundesfinanzgericht — Außenstelle Linz

Parties to the main proceedings

Applicant: Dilly’s Wellnesshotel GmbH

Defendant: Finanzamt Linz

Operative part of the judgment

Article 3(1) of Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles [107 TFEU and 108 TFEU] (General block exemption Regulation) must be interpreted as meaning that the absence, in an aid scheme such as that at issue in the main proceedings, of an express reference to that regulation, by citing its title and publication reference in the Official Journal of the European Union, precludes that scheme from being considered to fulfil the conditions for exemption, under Article 25(1) of that regulation, from the obligation to notify laid down in Article 108(3) TFEU.

(1)  OJ C 46, 9.2.2015.