|
23.4.2018 |
EN |
Official Journal of the European Union |
C 142/7 |
Judgment of the Court (First Chamber) of 28 February 2018 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — ‘ZPT’ AD v Narodno sabranie na Republika Bulgaria, Varhoven administrativen sad, Natsionalna agentsia za prihodite
(Case C-518/16) (1)
((Reference for a preliminary ruling - State aid - Regulation (EC) No 1998/2006 - Article 35 TFEU - De minimis aid in the form of tax relief - National legislation excluding investments in the production of goods intended for export from the benefit of that tax relief))
(2018/C 142/10)
Language of the case: Bulgarian
Referring court
Sofiyski gradski sad
Parties to the main proceedings
Applicant:‘ZPT’ AD
Defendants: Narodno sabranie na Republika Bulgaria, Varhoven administrativen sad, Natsionalna agentsia za prihodite
Operative part of the judgment
|
1) |
Consideration of the third part of the third question has not disclosed any factor of such a kind as to affect the validity of Article 1(1)(d) of Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles [107 TFEU and 108 TFEU] to de minimis aid. |
|
2) |
Article 1(1)(d) of Regulation No 1998/2006 must be interpreted as not precluding provisions of national law, such as those at issue in the main proceedings, which exclude investments in assets used for export-related activities from the benefit of tax relief constituting de minimis aid. |