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Document E2010J0017
Judgment of the Court of 30 March 2012 in Joined Cases E-17/10 and E-6/11 — Principality of Liechtenstein and VTM Fundmanagement AG v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to investment companies — Selectivity — Existing aid and new aid — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
Judgment of the Court of 30 March 2012 in Joined Cases E-17/10 and E-6/11 — Principality of Liechtenstein and VTM Fundmanagement AG v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to investment companies — Selectivity — Existing aid and new aid — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
Judgment of the Court of 30 March 2012 in Joined Cases E-17/10 and E-6/11 — Principality of Liechtenstein and VTM Fundmanagement AG v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to investment companies — Selectivity — Existing aid and new aid — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
SL C 307, 11.10.2012, p. 23–23
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 30/03/2012
- Date lodged:
- 22/12/2010
- Author:
- Sud EFTA-e
- Form:
- Pravosudna informacija
- Treaty:
- Sporazum o Europskom gospodarskom prostoru
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11.10.2012 |
EN |
Official Journal of the European Union |
C 307/23 |
JUDGMENT OF THE COURT
of 30 March 2012
in Joined Cases E-17/10 and E-6/11
Principality of Liechtenstein and VTM Fundmanagement AG v EFTA Surveillance Authority
(Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to investment companies — Selectivity — Existing aid and new aid — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
2012/C 307/09
In Joined Cases E-17/10 and E-6/11 Principality of Liechtenstein and VTM Fundmanagement AG v EFTA Surveillance Authority — APPLICATION for the annulment of Decision No 416/10/COL of 3 November 2010 on the taxation of investment undertakings under the Liechtenstein Tax Act, the Court, composed of Carl Baudenbacher, President, Per Christiansen and Páll Hreinsson (Judge-Rapporteur), Judges, gave judgment on 30 March 2012, the operative part of which is as follows:
The Court hereby:
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1. |
Dismisses the applications. |
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2. |
Orders the applicants to pay the costs of the proceedings. |
