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Document 62002CJ0175
Sumarul hotărârii
Sumarul hotărârii
State aid – Provisions of the Treaty – Scope – Taxes partly earmarked for financing an aid measure – Included – Condition – Binding hypothecation between the tax and the aid
(EC Treaty, Art. 92 (now, after amendment, Art. 87 EC) and Art. 93 (now Art. 88 EC))
Taxes do not fall within the scope of the Treaty provisions on State aid unless they constitute the means of financing an aid measure and are thus an integral part of that measure.
For a tax, or part of a tax, to be regarded as forming an integral part of an aid measure, it must be hypothecated to the aid measure under the relevant national rules. In the event of such hypothecation, the revenue from the tax has a direct impact on the intensity of the aid and, consequently, also on the assessment of whether the aid is compatible with the common market.
(see paras 14-15)