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Document 62016TA0836
Joined Cases T-836/16 and T-624/17: Judgment of the General Court of 16 May 2019 — Poland v Commission (State aid — Polish tax on the retail sector — Progressive tax levied on turnover — Decision to open the formal investigation procedure — Final decision classifying the measure as State aid incompatible with the internal market — Concept of State aid — Condition relating to selectivity)
Joined Cases T-836/16 and T-624/17: Judgment of the General Court of 16 May 2019 — Poland v Commission (State aid — Polish tax on the retail sector — Progressive tax levied on turnover — Decision to open the formal investigation procedure — Final decision classifying the measure as State aid incompatible with the internal market — Concept of State aid — Condition relating to selectivity)
Joined Cases T-836/16 and T-624/17: Judgment of the General Court of 16 May 2019 — Poland v Commission (State aid — Polish tax on the retail sector — Progressive tax levied on turnover — Decision to open the formal investigation procedure — Final decision classifying the measure as State aid incompatible with the internal market — Concept of State aid — Condition relating to selectivity)
IO C 230, 8.7.2019, p. 28–29
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 16/05/2019
- Date lodged:
- 30/11/2016
- Author:
- Cúirt Ghinearálta
- Form:
- Faisnéis bhreithiúnach
- Authentic language:
- Polainnis
- Type of procedure:
- Caingean le haghaidh neamhniú - tá bunús leis
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- Case affecting:
-
- Related EU case-law document 62016TJ0836
- Instruments cited in case law:
- Link
- EUROVOC descriptor:
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8.7.2019 |
EN |
Official Journal of the European Union |
C 230/28 |
Judgment of the General Court of 16 May 2019 — Poland v Commission
(Joined Cases T-836/16 and T-624/17) (1)
(State aid - Polish tax on the retail sector - Progressive tax levied on turnover - Decision to open the formal investigation procedure - Final decision classifying the measure as State aid incompatible with the internal market - Concept of State aid - Condition relating to selectivity)
(2019/C 230/34)
Language of the case: Polish
Parties
Applicant: Republic of Poland (represented by: B. Majczyna, M. Rzotkiewicz and A. Kramarczyk-Szaładzińska, acting as Agents)
Defendant: European Commission (represented by: K. Herrmann and P.-J. Loewenthal, acting as Agents)
Intervener in support of the applicant: Hungary (represented by: in Case T-836/16, M. Fehér, G. Koós and E. Tóth, and in Case T-624/17, M. Fehér and G. Koós, acting as Agents)
Re:
Applications based on Article 263 TFEU and seeking annulment, first, of Commission Decision C(2016) 5596 final of 19 September 2016 on the State Aid SA.44351 (2016/C) (ex 2016/NN) — Poland — Polish tax on the retail sector, opening the formal investigation procedure provided for in Article 108(2) TFEU in respect of that measure and, secondly, Commission Decision (EU) 2018/160 of 30 June 2017 on the State aid SA.44351 (2016/C) (ex 2016/NN) implemented by Poland for the tax on the retail sector (OJ 2018 L 29, p.38), closing the procedure and according to which that measure constitutes State aid incompatible with the internal market which has been unlawfully implemented.
Operative part of the judgment
The Court:
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1. |
Annuls Commission Decision C(2016) 5596 final of 19 September 2016 on the State Aid SA.44351 (2016/C) (ex 2016/NN) — Poland — Polish tax on the retail sector; |
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2. |
Annuls Commission Decision (EU) 2018/160 of 30 June 2017 on the State aid SA.44351 (2016/C) (ex 2016/NN) implemented by Poland for the tax on the retail sector; |
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3. |
Orders the European Commission to bear its own costs and to pay those incurred by the Republic of Poland in Cases T-836/16 and T-624/17; |
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4. |
Orders Hungary to bear its own costs in Cases T-836/6 and T-624/17. |
